单词 | source and application of funds |
释义 | source and application of funds source and application of funds(source and disposition of funds) A statement showing how an organization has raised and used its funds for a specified period. Sources of funds are typically trading profits, issues of shares or loan stock, sales of fixed assets, and borrowings. Applications are typically trading losses, purchases of fixed assets, dividends paid, and repayment of borrowings. In UK accountancy practice, it has been replaced by the cash-flow projection. |
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