Revenue (accrual based accting) is income from sale of goods & services once the good or service has been provided. It does not mean the monies received.
Gross Profit = Total revenue (inc. all open & closed AR for period been reported but not open historical AR) - COGS. GP = AR1 + AR2 + other) – COGS. Where AR1 = current sales where monies have been collected and AR2 = current sales where monies have not been collected.
EBIT = Gross Profit – operating expenses – depreciation
Net Working Capital(NWC) = Current Assets (Inc all open AR historical and this period related) – Current Liabilities. NWC = AR3 + AR2 – Current Liabilities, Where AR3 = prior periods sales where moneis not collected and AR2 = sales where monies have not been collected.

Cash Flow of the firm = Operating cash flow + Capital Spending + Change in Net working capital

CF = (AR1 + AR2 – COGS – operating expenses)This year + Capital Change + ((AR3+AR2 – Current liabilities)This year – (AR3+AR2 – Current Liabilties)Last year.

WHY is it that the cash flow calculation is not a double up of the sales for the current period where monies have not been collected. i.e. AR2.

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WHY is it that the cash flow calculation is not a double up of the sales for the current period where monies have not been collected. i.e. AR2.

In order to find cash flow from sales you would adjust by the value of collectables at the start and end of the period.

Cash flow means cash flow, in accrual accounting the results ignore cash flow and match transactions with the periods they are related to. This attempts to remove distortions caused by the availability of cash to the business

I have no idea what you are talking about.
What homework ? I am simply educating myself and reading about corporate finance. The question is of my own making. I went through step by step to arrive at what I would think is a valid and interesting question. I take offence that you are indicating I am asking for some help with some homework or something like that.

And I take offense that you actually think I would believe you sit around and write lengthy accounting questions just for the experience of doing so and because it's something you want to know.