What items are included in other cash received related to operating activities in the statement of cash flows?

Other cash received in connection with operating activities in the statement of cash flows includes: selling expenses and administrative expenses. The statement of cash flows is primarily intended to reflect the impact of the various balance sheet items on cash flows and is categorized into three activity classifications based on their use: operating, investing and financing.

As an analytical tool, the main role of the cash flow statement is to determine the short-term viability of a company, especially the ability to pay its bills. It is a statement that reflects the dynamic position of a company's cash inflows and cash outflows over a given period of time. Its components are consistent with the balance sheet and income statement.

Expanded Information:

The statement of cash flows is prepared on a cash basis, i.e., it records only cash receipts and payments for the current period, disregarding whether or not these cash flows are attributable to current profit or loss. Therefore, the enterprise's current performance is not necessarily related to the "net operating cash flow", not to mention the sudden cash changes caused by investing and financing activities.

In addition, under the accrual basis of accounting, the income statement can normally reflect the current credit sales, credit purchases, while the cash flow statement is excluded from commercial credit transactions. The volatility of commercial returns and debt repayments can make "net cash flow from operations" more volatile than "net income".

Baidu Encyclopedia - Statement of Cash Flows