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A cash flow statement shows the various cash inflows and outflows happened in the past. Example a Cash flow statement as on March 31, 2020 show all the receipts and payments until that period.
A fund flow statement shows the changes in the working capital of the business in reletion to the operational activiies in one time period. Say from April 2019 to March 2020. U see this in an audit report. The components of working capital is Current assets and Current liabilities, as we all are aware.
