What is the Link Between the Statement of Cash Flows and the Income Statement?

In a general sense we can say that they both show the same thing but with different timing. The income statement shows the values when they are earned or incurred, while the Operating section of the statement of Cash Flows show when those values are realized into cash. It's important to relate these because companies that claim to earn lots of profits but can't back it up with cash realization related to those profits may be giving us false information.

Analyst understand there will be timing differences between both but there must also be a certain degree of correlation as well.