cash flow statement


cash flow statement
USA
statement of cash flows, Also known as cash flow statement.
In financial accounting, a financial statement that shows a company's incoming and outgoing money (sources and uses of cash) during a time period (often quarterly or annually). The statement shows how changes in balance sheet and income statement accounts affected cash and cash equivalents, and breaks the analysis down according to operating, investing, and financing activities. As an analytical tool, the statement of cash flows is useful in determining a company's short-term viability, particularly its ability to pay bills.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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