编制 cash flow statement 的问题 between, account, increase, decrease

violinlover

在第3本 Notes Page 115 中有这样一句话我不是理解的很清楚，请指导：

 

"There is an inverse relationship between changes in assets and changes in  cash flows. In other words, an increase in an asset account is a use of cash, and a decrease in an asset account is a source of cash."

 

cash 不是本身也属于 current assets 中的一项吗？为什么cash减少asset反而增加呢？ 谢谢！