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Net income and cash flow diverge by design: revenue is recorded when earned, not when paid
Accrual profit is the economics of a period; cash is the bank account. Every difference is a timing gap that the cash flow statement reconciles.
The first accounting question in any finance interview, and the foundation for every quality-of-earnings judgement.
From Accrual Accounting: How it Works & Why it’s #1 · Accounting Stuff