PRICE TO CASH FLOW Definition

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PRICE TO CASH FLOW is a measure of the markets expectations of a firms future financial health. It is calculated by dividing the price per share by cash flow per share.

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BENEFICIARY is a person who benefits from the terms of a trust, pension or provident fund, or other deferred income plan, or an insurance policy. In banking, it is the person in whose favor a letter of credit is issued or a draft is drawn.

STABLE MONETARY UNIT CONCEPT allows accountants to ignore the effect of inflation in the accounting records.

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