Cash flow means cash from operation tht is historical data and fund flow means increase fund with on difference two date owning and closing.
Cash flow with narrow sence but fund flow with broad sence resent and future data to take decision in time to the management.fundflow inflow and out flow and utilisation mentioned but cash flow cash equivalents transaction .Fund Flow consider in flow the follo things sales interest on investment other operating income but out flow defined cost equivalents item Mayerial ,labours ,hire ,overhed etc .