... much the same way. We will call it the business cycle. They produce and deliver a product or service, they invoice the customer, they pay their bills, they get paid by their customers, and they ... t, shown in Table 2.5.We have seen that cash and profi t are not the same, but do they change at the same time, and in the same way? Well, let’s look at the 25 The Business Cycle they are the ... adds up to 40 ,000.10 How to Understand Business Finance 90 DAYS 60 DAYS 30 DAYSFigure 2.1 An imaginary business start-upNext we’ll have an area representing the money owed to us by customers....