What is another name for the cash flow statement?

The cash flow statement is also known as the "sources and uses of funds" statement. This term effectively captures the essence of what the cash flow statement represents: it details the inflows and outflows of cash within a business during a specific period. By highlighting how funds are sourced (through operations, financing, or investing) and how they are utilized (in expenses, investments, or debt repayments), this alternative name emphasizes the cash flow's impact on a company's liquidity and financial health.

The other options represent different financial statements. The financial position statement, also known as the balance sheet, summarizes a company's assets, liabilities, and equity at a specific point in time. The profit and loss statement, or income statement, reports a company’s revenues and expenses over a period, indicating how much profit or loss was generated. The statement of changes in equity outlines changes in ownership equity over time, including retained earnings and contributions from owners. Each of these has distinct purposes and provides different insights compared to the cash flow statement, which focuses specifically on cash movements.