Which term refers to the cash receipts and cash payments of a company?

The term that refers to the cash receipts and cash payments of a company is cash flow. Cash flow indicates how money moves in and out of a business over a specific period. It includes operating cash flows generated from business operations, investing cash flows related to the acquisition or sale of assets, and financing cash flows from financing activities, such as loans or equity transactions.

Understanding cash flow is crucial for assessing a company's liquidity, financial health, and overall ability to generate cash to meet its obligations. While profit margin relates to profitability, retained earnings refer to the cumulative earnings retained in the business, and working capital measures the short-term financial health and efficiency. Cash flow is the most integral term directly associated with the company's actual monetary transactions.