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).
  The middle colonies were those between the Southern colonies and the New England colonies. They included New Jersey, New York, Pennsylvania, and Delaware.here's more to farming than dirt, cows, and a pair of bib overalls. The Middle Colonies were not exactly founded, though Henry Hudson discovered the area where the middle colonies would be built in 1609.