Flow from example sentences

As stated earlier, it may be noted that while working out the cash flow from operating activities, the starting point is the 'Net profit before tax and extraordinary items' and not the 'Net profit as per Profit and Loss Account', and that the income tax paid is deducted there from as the last item to arrive at the net cash flow from operating activities.But heat will not flow from colder body to warmer body on its own, the gas in a container will not spontaneously contract into one corner or carbon dioxide will not form carbon and dioxygen spontaneously.While preparing the cash flow statement, all major items of gross cash receipts, gross cash payments, and net cash flows from investing and financing activities must be shown separately under the headings 'Cash Flow from Investing Activities' and 'Cash Flow from Financing Activities' respectively.Therefore, the increase in current assets and decrease in current liabilities are added to the net profit, and the decrease in current assets and increase in current liabilities are deducted from the net profit so as to arrive at the exact amount of net cash flow from operating activities.As mentioned earlier, indirect method of ascertaining cash flow from operating activities begins with the amount of net profit/loss.