cash flow statement

Fin
a record of a company’s cash inflows and cash outflows over a specific period of time, typically a year.
EXAMPLE
It reports funds on hand at the beginning of the period, funds received, funds spent, and funds remaining at the end of the period. Cash flows are divided into three categories: cash from operations; cashinvestment activities; and cash-financing activities. Companies with holdings in foreign currencies use a fourth classification: effects of changes in currency rates on cash. A standard direct cash-flow statement looks like this:

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