FLEXIBILITATEA FINANCIARĂ A ÎNTREPRINDERII PE BAZA SITUAŢIEI FLUXURILOR DE TREZORERIE
COMPANY'S FINANCIAL FLEXIBILITY BASED ON STATEMENT OF CASH FLOWS

Summary/Abstract: Through its content, the situation of treasury flows responds to users’ needs of interpreting accounting information from an economic and financial point of view. Two methods of calculating treasury flows are used: the direct method and the indirect method. The difference between them is only in the mode of construction of the flows relevant to the exploitation activity; through the direct method, the purpose is achieved by using flows of cashing and payments, while the indirect method calculates flows starting from the net result and adjusts it accordingly.

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