An Ode to Cashflow

As usual, my funky financial accounting lecturer made the lecture theatre somehow less dreary than the other lectures..

He performed this ode, complete with a dramatic background music and choreographed moves. Here's how i remember it. (Of course it's not accurate)

Although my bottom line is still black
I am lying flat upon my back
The cash flows out and payment is slow
The receivables increase at an unbelievable rate
while the inventory cannot go
The result: unremitting woe
I hear the banker utter
An ominous low mutter
that says "watch cash flow!"

I leave it up to you to have your own interpretation. Now I need to go for my Calculus lecture.