What do you mean by Cash Flow statement?

When accounts receivable is negative on cash flow statement, what does it mean?

• What does that mean? I understand a company can book AR on an income statement even though income wasnt received for those AR, but when its a neg does it mean that cash was received on the cash flow statement? And what does it mean when its positive on a cash flow statement? 10 points to the first correct answer

• Answer:

  if it's negative it means that the account receivable has increased ( 2009=7000 / 2010=11 000) and you know an increase in current assests is considered a cash outflaw so negative !