Accrued costs are expenses that are paid after they are incurred and influence the operational portion of the statement of cash flows. Thus, the correct answer is c(.) accrued expenses; operating.
A cash flow, in its broadest sense, is a payment (in a currency), often from one central bank account to another; the term "cash flow" is most usually used to describe payments that are scheduled to occur in the future, are therefore unknown, and must thus be forecast using cash flows. However, cash flow is frequently used in a broader sense to indicate (symbolic) payments into or out of a corporation, project, or financial instrument.
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