Term
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Definition
| A cash-based ratio used to evaluate solvency, calculated as net cash provided by operating activities divided by average total liabilities. |
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Term
| Current Cash Debt Coverage |
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Definition
| A cash-based ratio used to evaluate liquidity, calculated as net cash provided by operating activities divided by average current liabilities. |
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Term
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Definition
| A method of determining net cash provided by operating activities by adjusting each item in the income statement from the accrual basis to the cash basis. The direct method shows operating cash receipts & payments. |
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Term
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Definition
| Cash flow activities that include obtaining cash from issuing debt & repaying the amounts borrowed and obtaining cash from stockholders, repurchasing shares, & paying dividends. |
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Term
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Definition
| Net cash provided by operating activities after adjusting for capital expenditures & dividends paid. |
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Term
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Definition
| A method of preparing a statement of cash flows in which net income is adjusted for items that do not affect cash, to determine net cash provided by operating activities. |
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Term
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Definition
| Cash flow activities that include cash transactions that involve the purchase or disposal of investments & property, plant, & equipment using cash & lending money & collecting the loans. |
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Term
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Definition
| Cash flow activities that include the cash effects of transactions that create revenues & expenses & thus enter into the determination of net income. |
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Term
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Definition
| A series of phases in a product's sales & cash flows over time. These phases, in order of occurrence, are introductory, growth, maturity, & decline. |
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Term
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Definition
| A basic financial statement that provides information about the cash receipts & cash payments of an entity during a period, classified as operating, investing, & financing activities, in a format that reconciles the beginning & ending cash balances. |
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