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What is the difference between Profit & Loss and Cash Flow ?

What is the difference between Profit & Loss and Cash Flow ?

Many businesspeople will tell you that their profits may be skyrocketing but they are in a cash squeeze. Why? - Profit & Loss is calculated by deducting expenses from sales whereas Cash Flow is calculated by deducting cash disbursements from cash receipts. So the answer lies in the differences between sales and cash receipts and expenses and cash disbursements.
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