Glossary: Cash Flow Statement

[A - C] | [D - F] | [G - I] | [J - O] | [P - R] | [S - Z]


Accounts Payable: Balance Sheet account. Amount owed by a business to suppliers of goods and services.

Accounts Receivable: Balance Sheet account. Amount owed to a business for goods or services purchased by its customers.

Accrued Expenses: Balance Sheet account. Expenses which have been recorded in the Statement of Net Earnings, but have not been paid by the business.


Capital Expenditures (Net): Balance Sheet-related account. Periodic (e.g., annual, monthly, etc.) amount spent by a business on Property, Plant and Equipment. (The amount is net of disposals of Property, Plant and Equipment owned by the business).

Cash: Balance Sheet account. The sum of cash and marketable securities (securities convertible into cash in a short period of time) owned by a business.

Common Stock: Balance Sheet account. The amount paid by owners for shares of Common Stock. Common Stock represents the residual equity in the Assets and Net Earnings of a business.

Cost of Goods Sold: Statement of Net Earnings account. The direct and indirect product costs associated with the Net Sales recognized in an accounting period.

Current Maturities: Balance Sheet account. The amount of long term debt (Term Loan and Subordinated Debt) that is expected to be paid within one year.