<human>:  What is the difference between a cash flow statement and an income statement?
<bot>: The main difference between a cash flow statement and an income statement is that a cash flow statement shows the cash inflows and outflows within a period of time, while an income statement shows the profitability of a business over a period of time. A cash flow statement shows the net amount of cash and cash equivalents moving in and out of a business, while an income statement measures how financial activities such as sales, expenses, and taxes affect business profitability over a period of time.