Early revenue recognition has no cash received because the income statement appears to be inflated by revenue that has not been properly been recognized as true revenue. There has been no cash effect from this revenue and an analyst shoud decrease the cash flow once doing the cash flow statement.
The delayed expenditure that should properly adjusted in the cash flow statement because the expenditure should have been expensed in the correct period. This is how analyst adjusting the cash flow statement taken into effect the true cash flow from operation, from finance and investing. Hope this helps and explain.