| A | B |
|---|
| Cash equivalents | short-term highly liquid investments such as money market accounts and certificates of deposit. |
| Cash flows from financing activities | a section of the statement of cash flows that shows transactions affecting the marketable securities and plant asset accounts. |
| Cash flows from investing activities | a section of the statement of cash flows that shows transactions affecting the marketable securities and plant asset accounts. |
| Cash flows from operating activities | a section of the statement of cash flows that shows cash transactions that are used to determine net income includes both cash inflows and cash outflows. |
| Cash inflows | cash receipts. |
| Cash outflows | cash payments. |
| Noncash investing and financing transactions | transactions affecting long-lived assets |
| Statement of cash flows | the financial statement that reports how cash was affected by the operating investing and financing activities of a business during a fiscal period. |
