Cash Flow Statement
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Cash Flow Statement

The statement of cash flows is one of the main financial statements. (The other financial statements are the balance sheet, income statement, and statement of stockholders' equity.)

The cash flow statement reports the cash generated and used during the time interval specified in its heading. The period of time that the statement covers is chosen by the company. For example, the

heading may state "For the Three Months Ended December 31, 2012" or "The Fiscal Year Ended September 30, 2012".

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