9212889
Descrição
FlashCards por Kelsey Topola, atualizado more than 1 year ago
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Criado por Kelsey Topola
quase 7 anos atrás
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| Questão | Responda |
| Operating Activities | Principal revenue generating activities of the enterprise and the related expenditures. Cash inflow measured is measured as cash received from customers or clients. Cash outflows are disbursements for operating activities |
| Investing Activities | Activities that relate to long-term assets and investments that are not cash equivalents (aka capital assets and investments) |
| Financing Activities | Relate to the borrowings of the entity and contributed owner's equity; debt and equity cash flows |
| Cash | includes currency which is held for daily operating purposes in cash registers or petty cash funds |
| Cash Equivalents | Money market investments that earn interest; part of cash on the SCF if they meet two conditions: 1. They are held for the purpose of meeting short-term cash commitments 2. Readily convertible into a known amount of cash and are subject to an insignificant risk of change in value ***Investments in common shares are excluded because they have no maturity date |
| Overdraft | A negative balance in the bank current account |
| Line of Credit | Pre-approved ST bank loan |
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