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CFA Level 1
Financial Reporting and Analysis

Understanding Operating Activities in Cash Flow Statements

Very Easy Financial Statements Cash Flow Statement

The cash flow statement is one of the primary financial statements. It provides insights into a company's cash inflows and outflows during a specific period. Among the three sections of the cash flow statement—operating activities, investing activities, and financing activities—users can gain a better understanding of where a company is generating or using its cash.

Which of the following activities would most likely be classified under 'operating activities' in the cash flow statement?

Hint

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