Correct Answer: Cash flows from operating activities
Explanation:
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The budget that projects the organization's cash inflows and outflows. The bottom line in the cash budget is the amount of cash available at the end of the period.
The revenue and expense budgets of an organization.
An entity that sells bonds in order to raise money.
Assets that have restrictions on their use which will be removed either with the passage of time or the occurrence of some event.
A donation that has conditions which must be satisfied. See also Temporarily restricted net assets.
The resources owned by the organization. It is one of the three major categories on the balance sheet.
(excess of revenues over expenses/total assets)- A measure of how much profit is earned for each dollar invested in assets. In for-profit organizations it is called return on assets and is calculated as: net income/assets.
A section of the statement of cash flows used to report such activities as borrowing and paying back loans.
A series of equal cash flows made or received at regular time intervals. Ordinary annuities occur at the end of each period whereas annuities due occur at the beginning of each period.
Costs not traced to a cost object - but that must eventually be allocated across cost objects. See also Direct costs.