Two metrics that are used to measure a company's financial performance are net income and cash flow.Accountants emphasize net income as calculated in accordance with generally accepted accounting principles.Finance people generally put at least as much weight on cash flows as they do on net income.

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The statement is true, as accountants and finance professionals often have different priorities when it comes to measuring financial performance, with accountants focusing on net income and finance professionals placing equal importance on cash flow.

Two Metrics That Are Used to Measure a Company's Financial