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  • Asset turnover

    Sales revenue divided by average total assets; measures the sales revenue generated per dollar of asset

    Cash flow to sales

    Net cash flows from operating activities divided by sales revenue; measures the operating cash flow generated per dollars of sales

    Cash return on assets

    Net cash flows from operating activities divided by average total assets; measures the operating cash flow generated per dollar of assets

    Direct method

    Adjusts the items on the income statement to directly show the cash inflows and outflows from operations, such as cash received from customers and cash received for inventory, salaries, rent, interest, and taxes

    Financing activities

    Includes cash transactions resulting from the external financing of businesses

    Indirect method

    Begins with N.I. and then lists adjustments to N.I. in order to arrive at operating cash flows

    Investing activities

    Includes cash transactions involving purchase and sale of long-term assets and current investments

    Noncash activities

    Significant investing and financing activities that do not affect cash

    Operating activities

    Includes cash receipts and cash payments for transactions relating to revenue and expense activities

    Statement of Cash Flows

    A summary of cash inflows and outflows during the reporting period sorted by operating, investing, and financing activities

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