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cash flow statement
This term is a technical accounting phrase used primarily in corporate finance and auditing. It describes a specific financial report that tracks the actual movement of liquid assets, distinguishing it from the income statement, which may include non-cash items like depreciation or accrued revenue.
In professional contexts, it is often discussed in terms of "positive" or "negative" flow. A negative cash flow statement indicates that a company is spending more cash than it is receiving, which can signal liquidity problems even if the company appears profitable on paper.