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I'm confused by these two terms, they have the same number in the statement of cash flow, I wonder if there is any difference between them.

  • It isn't related to personal finance per se. OP might need to frame it better. These are basic financial statement questions, can be got from a book on such. – DumbCoder Nov 28 '14 at 18:14
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The two terms are synonymous.

http://www.investopedia.com/terms/c/cash-flow-from-operating-activities.asp

Also called operating cash flow or net cash from operating activities, it can be calculated as follows:

Cash Flow From Operating Activities = EBIT + Depreciation - Taxes

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