- balance sheet
- a financial statement that reflects a firm’s asset, liability, and equity account balances at a given point in time
- cash deficit
- an excess of cash outflows over cash inflows for a given period
- cash forecast
- a financial statement that estimates a firm’s future cash inflows and outflows
- cash surplus
- an excess of cash inflows over cash outflows for a given period
- common-size
- describes a financial statement in which each element is expressed as a percentage of a base amount
- financing activities
- cash business transactions reported on the statement of cash flows that reflect the use of financed funds
- forecast
- an estimate of future performance based on historical performance and other contextual information
- income statement
- a financial statement that measures a firm’s financial performance over a given period of time
- investing activities
- cash business transactions reported on the statement of cash flows that reflect the acquisition or disposal of long-term assets
- operating activities
- cash business transactions reported on the statement of cash flows that relate to ongoing day-to-day operations
- pro forma
- in the context of financial statements, forward-looking
- scenario analysis
- analysis of how various situations and circumstances would impact the financial forecast
- sensitivity analysis
- analysis of the sensitivity of an output variable to a change in an input variable
- statement of cash flows
- a financial statement that lists a firm’s cash inflows and outflows over a given period of time
- statement of stockholders’ equity
- a financial statement that reports the difference between the beginning and ending balances of each of the stockholders’ equity accounts during a given period