A Cash Flow Statement discloses the flow of Cash to the company. When the accounts payable increases, the money of company gets blocked, so the Cash flow stops and hence an increase in the Accounts Receivable is shown as negative.
Phoenicians Colonies Colony at Kition, Cyprus Around 1100 B.C. the Phoenicians began creating colonies all across the Mediterranean -- even on the Atlantic coasts of Europe and Africa.pain. The early colony at Cadiz -- known to the Phoenicians as Gadir and to the Romans as Gades -- was gradually joined by more cities: Abdera (modern Adra), Sexi (modern Almu car), Malaka (modern Malaga) and Carteia (on the Bay of Gibraltar).
Nonetheless, Germany did assemble an overseas empire in Africa and the Pacific Ocean (see List of former German colonies) in the last two decades of the 19th century; the creation of Germany's colonial empire proceeded with the minimum of friction..erman South West Africa was taken under mandate by the Union of South Africa. In the Pacific, Japan gained Germany's islands north of the equator (the Marshall Islands, the Carolines, the Marianas, the Palau Islands) and Kiautschou in China.