The differences between operating cash flow and operating cash flow are as follows:

1. Different concepts

1. Operating cash flow: refers to the amount of cash inflow and outflow caused by production and operation during the life cycle of an investment project.

2. Operating cash flow: also known as cash flow, refers to the total amount of cash inflow, cash outflow and its total amount generated by certain economic activities (including operating activities, investment activities, fund-raising activities and non-recurring projects) in a certain accounting period according to the cash basis.

second, the scope is different

1. The scope of operating cash flow is only in investment activities

2. The scope of operating cash flow is wide, including operating activities, investment activities, fund-raising activities and non-recurring projects.

3. The filling places in the cash flow statement are also different (see picture)

1. Operating cash flow: refers to the "cash flow generated by investment activities" filled in the second item.

2. Operating cash flow: refers to the sum of the cash flows in the first, second and third items in the cash flow statement.

IV. Cash flow statement

1. Concept

The emergence of cash flow statement mainly reflects the influence of each item in the balance sheet on cash flow, and it is divided into three categories according to its use: operation, investment and financing. The cash flow statement can be used to analyze whether an organization has enough cash to meet its expenses in the short term.

the cash flow statement is a statement that shows the cash flow in a specified period (usually one month, one quarter). Financial report on cash inflow and outflow. This report shows how the Balance Sheet and income statement/profit and loss account affect cash and equivalent cash, and makes an analysis according to the company's operation, investment and financing. As an analytical tool, the main function of cash flow statement is to determine the short-term viability of the company, especially the ability to pay bills.

the cash flow statement is a statement that reflects the dynamic situation of cash inflow and cash outflow of a company in a certain period. Its composition is consistent with the balance sheet and income statement. Through the cash flow statement, It can generally reflect the influence of business activities, investment activities and financing activities on the cash inflow and outflow of enterprises. For evaluating the realized profit, financial status and financial management of enterprises, It provides a better foundation than the traditional income statement.

2. The main function of the cash flow statement

(1) It determines the short-term viability of the company, especially the ability to pay bills. It is a report that reflects the dynamic situation of cash inflow and cash outflow of a company in a certain period. Its composition is consistent with the balance sheet and income statement. Through the cash flow statement, we can generally reflect the influence of business activities, investment activities and financing activities on the cash inflow and outflow of enterprises, and provide a better basis for evaluating the realized profits, financial status and financial management of enterprises than the traditional income statement.

(2) The cash flow statement provides evidence of whether a company is operating healthily.