They attempt to match relevant cash inflows and outflows for a firm over defined periods of time, They ignore anything which does not involve cash inflows and outflows, such as depreciation of fixed assets, and accounting for unsold stock and incomplete work-in-progress.
Wao jaribio mechi mapato husika wa fedha na outflows kwa kampuni zaidi ya vipindi defined wa muda, wao kupuuza kitu chochote ambacho haina kuhusisha mapato ya fedha taslimu na outflows, kama vile kushuka kwa thamani ya rasilimali za kudumu, na uhasibu kwa hisa unsold na haujakamilika kazi-katika-maendeleo.