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In analiza financiara de cele mai multe ori se analizeaza fluxurile de numerar pe baza unor formule simple fara a se mai face calculele si clasificari complicate pe care realizarea fluxului de numerar conform cu IAS 7 le cere.
Utilizarea unor formule in locul complicatelor grupari si regrupari de fluxuri de intrare si iesire ce au loc intr-o societate intro anumita perioada simplifica munca
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