| A | B |
|---|
| Cash equivalents | Short-term, highly liquidi nvesments 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 certain liability and stockholders' equity 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 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, long-term liabilities, or capital stock that do not involve cash; must be reported on statement of cash flows. |
| statement of cash flows | the financial statement that reports how cash was affected by the operating, investing, and financing activities of a business during the fiscal period. |
