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
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