<prompt> Hlalosa phapang ea bohlokoa lipakeng tsa polelo ea phallo ea chelete le tlaleho ea cheletenan  <response>: Instruction in English: Explain the key differences between cash flow statement and income statement . Response in English: Sure. A cash flow statement and an income statement are two key financial statements that show different aspects of a companys financial performance. Here are the key differences between the two:1. Purpose: The cash flow statement shows how cash flows into and out of a company over a specific period. It helps determine the companys ability to pay its bills and how its managing its cash. On the other hand, the income statement shows the companys revenues, expenses and net income over a period. It helps determine the companys profitability.2. Format: The cash flow statement is divided into three sections - operating activities, investing activities and financing activities - and details the cash inflows and outflows in these categories. The income statement is divided into two sections - revenues and expenses - and shows the companys net income or loss after expenses are subtracted from revenues.3. Timing: The cash flow statement is based on the actual movement of cash in and out of the company, whereas the income statement is based on the accrual accounting method, which recognizes revenues and expenses when they are earned or incurred, not when they are actually paid. This means that the two statements could show different results for the same period, as the timing of cash inflows and outflows may not align with the timing of revenue and expense recognition.4. Uses: The cash flow statement is used to assess the companys liquidity and its ability to generate cash to fund its operations, pay its debts and make investments. The income statement is used to assess the companys profitability and to evaluate its performance over a period. Both statements are important in their own way and provide valuable information to investors, analysts and other stakeholders. . Response in Sesotho: Ehlile. Setatemente sa phallo ea chelete le setatemente sa lekeno ke litlaleho tse peli tsa bohlokoa tsa lichelete tse bontsang likarolo tse fapaneng tsa tsebetso ea lichelete ea khamphani. Liphapano tsa bohlokoa lipakeng tsa tsena tse peli ke tsena: 1. Morero: Seteitemente sa phallo ea chelete se bontša kamoo chelete e kenang le ho tsoa khamphaning ka nako e itseng. E thusa ho tseba hore na khamphani e khona ho lefa likoloto tsa eona joang le hore na e laola chelete ea eona joang. Ka lehlakoreng le leng, setatemente sa chelete se bontsa lekeno la khamphani, litsenyehelo le chelete e kenang ka nako e itseng. E thusa ho tseba phaello ea khamphani. 2. Sebopeho: Setatemente sa phallo ea chelete e arotsoe ka likarolo tse tharo - mesebetsi ea tsebetso, mesebetsi ea matsete le mesebetsi ea lichelete - me e qaqisa chelete e kenang le e tsoang likarolong tsena. Polelo ea chelete e arotsoe ka likarolo tse peli - meputso le litsenyehelo - mme e bontsa chelete e kenang kapa tahlehelo ea khamphani kamora hore litšenyehelo li tlosoe meputsong. 3. Nako: Setatemente sa phallo ea chelete se ipapisitse le motsamao oa nete oa chelete ho kena le ho tsoa khamphaning, athe setatemente sa lekeno se ipapisitse le mokhoa oa accrual accounting, o amohelang lekeno le litsenyehelo ha li etsoa kapa li entsoe, eseng ha li etsoa. li hlile li lefshoa. Sena se bolela hore lipolelo tse peli li ka bontša liphello tse fapaneng bakeng sa nako e le ngoe, kaha nako ea chelete e kenang le ea ho tsoa e ka na ea se ke ea lumellana le nako ea ho fumana chelete le ho lemoha litšenyehelo. 4. Tšebeliso: Seteitemente sa phallo ea chelete se sebelisetsoa ho lekola chelete ea khamphani le bokhoni ba eona ba ho etsa chelete ho tšehetsa tšebetso ea eona, ho lefa mekoloto ea eona le ho etsa matsete. Polelo ea chelete e sebelisoa ho lekola phaello ea khamphani le ho lekola tsebetso ea eona ka nako e itseng. Lipolelo tsena ka bobeli li bohlokoa ka tsela ea tsona me li fana ka leseli la bohlokoa ho bo-ramatsete, bahlahlobisisi le ba amehang ba bang. 