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A Cash-flow statement shows:       I.          financial position at a cer...

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A

Cash-flow

statement shows:

      I.         

financial position at a certain date

    II.         

profit or loss that has been generated for a

period of time using accrual accounting

  III.         

the movements in cash and cash equivalents for

a given period

  IV.         

Indicates sources of cash in terms of cash

flows from operations, investing and from financing

    V.         

reconciliation of opening and closing total of cash and cash equivalent

balances appearing in the balance sheet.

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