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Perhaps I should just cut out the other comments and say "cash" accounting vs. "accrual" accounting.

Yes, this would be my choice. Then, say also see "Cash Flow Statement". Discuss the whys of Cash Flow Statements by itself. Then relate that to EPS under which you could expand on what Cash Flow vs. net profit means to the shareholder.

Good start. I'll try to read the rest of what you've done more thoroughly and comment if I see any other areas you need to clarify.
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