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Statement of Cash Flows: Direct Method - Lesson 1

64,957 views

UWorld Roger CPA Review

Video Language:

  • English

Caption Language:

  • {{captionLanguage | language_name}} ({{captionLanguage}})

Accent:

  • English (US)

Speech Time:

96%
  • 5:31 / 5:43

Speech Rate:

  • 156 wpm - Fast

Category:

  • Education

Tags :

Intro:

Video Vocabulary

investments

/inˈves(t)mənt/

noun other

action or process of investing money. Some things purchased hoping its value will increase.

requiring

/rəˈkwī(ə)r/

verb

need for particular purpose.

reconcile

/ˈrekənˌsīl/

verb

restore friendly relations between.

operating

/ˈäpəˌrāt/

verb

To control or manage something, such as a business.

changes

/CHānj/

noun other verb

act or process bringing change. Acts of making or becoming something else. To exchange one kind of money for another.

different

/ˈdif(ə)rənt/

adjective

not same as another or each other.

expense

/ikˈspens/

noun verb

Paying money for something (big). offset against taxable income.

provided

/prəˈvīdəd/

conjunction verb

on condition or understanding that. To offer or give something that is wanted, needed.

indirectly

/ˌindəˈrektlē/

adverb

In a manner that is not direct or straight.

accrual

/əˈkro͞oəl/

adjective noun

Carrying over costs to the next accounting period. accumulation of something over time.

depreciation

/dəˌprēSHēˈāSH(ə)n/

noun

Decrease in price/value; loss of value over time.

indirect

/ˌindəˈrekt/

adjective

Having a path that is not straight or direct.

activity

/akˈtivədē/

noun

An action or task, e.g. sports, washing clothes.

convert
noun verb

person who has changed faith or belief. To switch from a religion, belief etc. to another.

preferred

/prəˈfər/

verb

To like something better than something else.

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