The cash flow in the financial sense is not exactly the same as that in the accounting cash flow statement.
The main difference is whether cash equivalents are included. The accounting cash flow statement includes cash equivalents, while the financial cash flow statement does not.
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Free cash flow
Free cash flow refers to real surplus and discretionary cash flow. Free cash flow was put forward by laporte of Northwestern University and Zhan Sen of Harvard University in 1986. After more than 20 years of development, especially after the bankruptcy of so-called excellent companies represented by Enron and WorldCom in the United States.