CASH FLOW / CURRENT PORTION OF LONG TERM DEBT Definition

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CASH FLOW / CURRENT PORTION OF LONG TERM DEBT is a measure of the firms ability to meet its obligations with internally generated cash.

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INTERPERIOD TAX ALLOCATION is the process of apportioning income taxes among accounting periods.

CANCEL SUPPORTING DOCUMENTS is to mark supporting documents as having been used to support a transaction so the same documents can't be used to support another transaction. An example is stamping vouchers "paid.”

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