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प्रश्न
What adjustments are required for a decrease or an increase in creditors/bills payable while calculating ‘cash flow from operating activities’?
अति संक्षिप्त उत्तर
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उत्तर
An increase in current liabilities (like trade payables, creditors, and bills payable) results in an inflow of cash and is therefore added to net profit. At the same time, a decrease is deducted while calculating cash flow from operating activities.
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