I find most people can't name the summery lines of an income statement (Revenue>COGS>gross profit>sg&A>operating profit> etc.) let alone a balance sheet or cash

I find most people can't name the summery lines of an income statement (Revenue>COGS>gross profit>sg&A>operating profit> etc.) let alone a balance sheet or cash flow statement. but frankly the one annoys me the most is is the way "cash flow" is misused. BTW this comes into play https://en.wikipedia.org/wiki/SEC_Rule_10b-5 https://en.wikipedia.org/wiki/SEC_Rule_10b-5