Cash flow is the term often used to describe the inflow and outflow of liquid assets from operations. A cash flow statement is one of the top three financial statements used in foodservice operations, along with income statements and balance statements. An income statement indicates profit and loss for a specified accounting period. A balance statement shows the assets and liabilities of an organization at a given time. Neither of these shows the amount of funds available to meet current financial obligations, which is the purpose of a cash flow statement.