In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business.

also cashflow

In financial accounting, operating cash flow (OCF), cash flow provided by operations, cash flow from operating activities (CFO) or free cash flow from operations (FCFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with long-term investment on capital items or investment in securities.Ross, Stephen, Randolf Westerfield and Bradford Jordan Fundamentals of Corporate Finance Operating activities include any spending or sources of cash that’s involved in a company’s day-to-day business activities.

In corporate finance, free cash flow (FCF) or free cash flow to firm (FCFF) is the amount by which a business's operating cash flow exceeds its working capital needs and expenditures on fixed assets (known as capital expenditures). It is that portion of cash flow that can be extracted from a company and distributed to creditors and securities holders without causing issues in its operations.

<programming> (Or "flow of control") The sequence of execution of instructions in a program. This is determined at run time by the input data and by the control structures (e.g. "if" statements) used in the program. Not to be confused with "flow control". (1997-09-14)

In computer science, control flow (or flow of control) is the order in which individual statements, instructions or function calls of an imperative program are executed or evaluated. The emphasis on explicit control flow distinguishes an imperative programming language from a declarative programming language.

<programming> One of the instructions, statements or groups of statements in a programming language which determines the sequence of execution of other instructions or statements (the control flow). In assembly language this typically consists of jumps and conditional jumps along with procedure call and return though some architectures include other constructs such as an instruction which skips the following instruction depending on some condition (PDP?), various kinds of loop instructions (later Motorola 680x0) or conditional execution of all instructions (Advanced RISC Machine). Basic control structures (whatever their names in particular languages) include "if CONDITION then EXPRESSION else EXPRESSION", the switch statement, "while CONDITION do EXPRESSION", "gosub", the suspect "goto" and the much-feared "come from". Other constructs handle errors and exceptions such as traps and interrupts. (1997-09-14)