Define the term "cash flow."

The term "cash flow" refers to the net amount of cash being transferred into and out of a business. This definition encapsulates the overall movement of cash within a company, highlighting how much cash is incoming from operations, sales, and financing compared to how much is outgoing for expenses, investments, and repayment of debts.

Understanding cash flow is critical for evaluating a company's liquidity, operational efficiency, and overall financial health. A positive cash flow indicates that a company is generating more cash than it is spending, enabling it to invest in growth, pay debts, and maintain operations. Conversely, negative cash flow suggests that a company is spending more cash than it receives, which could lead to financial difficulties if sustained over time.

The other options do not accurately define cash flow. The choice mentioning cash available for salaries focuses narrowly on a specific use of cash rather than its overall movement. The option describing the process of cashing checks and deposits pertains to cash handling rather than flow. Lastly, the definition related to estimated cash for emergencies does not capture the comprehensive view of cash inflows and outflows integral to the concept of cash flow in business finance.