<prompt> Translate the following text to EnglishKiasi cha inflow ya fedha sawa na thamani ya kitabu si inflow ya usawa wa rasilimali kwa shirika, kwa sababu ni kubadilishana ya mali moja kwa nyingine ya thamani sawa kumbukumbu.  <response>: The amount of cash inflow equal to book value is not a net inflow of resources to the entity, because it is an exchange of one asset for another of equal recorded value. 