That said, let’s start with the concept of cash flow and we’ll come back to the accounting treatment.
那就是说，我们先从现金流的概念谈起，然后将讨论回会计处理上。
2
This leads to another important concept called "accrual accounting." When many people start keeping books, they simply record cash received for services rendered as revenue.
这就导致了另一个重要概念，叫作“权责发生制”。
3
Free cash discharge is a more precise and profound concept than cash discharge, it can even affect understanding some theories of financing.