Statement-of-cash-flows method

Statement-of-cash-flows method
A method of cash budgeting that is organized along the lines of the statement of cash flows. The New York Times Financial Glossary

Financial and business terms. 2012.

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  • statement-of-cash-flows method — A method of cash budgeting that is organized along the lines of the statement of cash flows. Bloomberg Financial Dictionary …   Financial and business terms

  • Косвенный метод (отчет о движении денежных средств) (INDIRECT METHOD (STATEMENT OF CASH FLOWS))  — Метод представления потоков денежных средств от операционной деятельности, при котором чистая прибыль или убыток корректируется с учетом результатов операций неденежного характера, любых отсрочек или начислений прошлых периодов или будущих… …   Словарь терминов по управленческому учету

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  • Indirect Method — A method for creating a statement of cash flows a company may use during any given reporting period. The indirect method uses accrual accounting information to present the cash flows from the operations section of the cash flow statement. Under… …   Investment dictionary

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  • Direct Method — A method of creating a statement of cash flows during a given reporting period. The method uses actual cash flow information from the company s operations segment, instead of using accrual accounting values. Under both the direct and indirect… …   Investment dictionary

  • Operating Cash Flow - OCF — The cash generated from the operations of a company, generally defined as revenues less all operating expenses, but calculated through a series of adjustments to net income. The OCF can be found on the statement of cash flows. Also known as cash… …   Investment dictionary

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

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