Cash Flow
Companies receive inflows of cash revenue from selling goods, providing services, selling assets, earning interest on investments, rent, taking out loans or issuing new shares. Cash outflows can result from making purchases, paying back loans, expanding operations, paying salaries or distributing dividends.
Fund Flow
The statement of fund flow was primarily used by accountants to report any change in a company's net working capital during a set period of time. Much of this information is captured in the statement of cash flow.
