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statement of cash flows

   Also found in: Wikipedia 0.02 sec.
Statement of Cash Flows
A financial statement showing a firm's cash receipts and cash payments during a specified period.

statement of cash flows
A financial statement listing how a firm has obtained its funds and how it has spent them within a period of time. This statement, developed from changes in balance sheet entries between two dates, provides insights into the ways in which the firm's management raises and invests money. Also called application of funds statement, flow of funds statement, funds statement, sources and uses of funds statement.


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