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Cash flow statement merely account the flow of cash coming in or out of the company in a given...what is best way to explain differences between 2 cash flow statements of 2 businesses in the same industry.?which one has positive / bigger cash flow from operation? which one, in the long one, has operating cash flow that can sustain the...Why has the statement of cash flows become a more popular tool for financial analysis over the last fe?it gives the company an idea of whats going to happen financially, compare cashflows with previous years and you can see when theres down timesWhere is dividend income on the statement of cash flows?Dividend income is an OPERATING ACTIVITY. Dividends PAID are a financing activity.Cash flow statement - Wikipedia, the free encyclopediaA cash flow statement is a financial report that shows incoming and outgoing money during a particular period (often monthly or quarterly). 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