GROUP ACCOUNTS are the financial statements of a group of companies. These are usually presented in the form of consolidated accounts.
INCREMENTAL COST is the increase or decrease in costs as a result of one more or one less unit of output.
STATEMENT OF CASH FLOWS measures the flow of money in and out of a business. One of four financial statements found in the annual report, it categorizes a companys cash receipts and disbursements for a given fiscal year by three major activities: operations, investments and financing.
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