Flow of funds basically means cash inflows and outflows from a company.It indicates whether the cash is coming in or going out of a company.You know that assets doesn't mean liquidity i.e. if a compay has some assets at a current time,it does not mean it has equivalent money or capital available.Current assets refers to the assets that can be converted into its equivalent capital within 12 months.That's why current assets are used for paying current liabilities or others(employee salary,profit,dividend etc).This is the primary source of fund flow and not the flow of funds itself.

This sounds like a term we have, called "cash flow". It can refer to your cash on hand, how much you can spend. I haven't studied economics, but everyone know what 'cash flow' means... something related to how much cash you have coming in or available to spend. "flow-of-funds" I have never heard of. business assets just sounds like any asset - cash, property, etc

"Flow-of-funds" and "current assets" are not the same. For a company, current assets represent assets that should convert to cash in the near-term. Flow-of-funds, or cash flow, represents all cash inflows and outflows during a given period. Publicly traded companies in the United States must issue a cash flow statement quarterly as an important part of their financial reporting