Confusion about cash flows

CFA Level I
#1

I found the below description about cash flows on investopedia:
“But the cash flow does not necessarily show all the company’s expenses. That’s because not all expenses the company accrues are paid right away. Although the company may incur liabilities, any payments toward these liabilities are not recorded as a cash outflow until the transaction occurs.”

I don’t understand this part "any payments toward these liabilities are not recorded as a cash outflow until the transaction occurs”.
Could anyone please help me to understand this? Thanks.

#2

Let’s say year end happens in the middle of a two week pay cycle. At year end, you will recognize and expense 1 week’s wages and set up a payable for one week’s wages. When payday rolls around, you will recognize another expense of one week’s wages, reverse the liability you set up at year and and then pay out in cash the two weeks worth of wages.

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