I think it depends on what type of floor you inetnd to put down.Sheet vinyl should always go under the cabinets or it is guaranteed to curl up unless you modify the job with toe mouldings around the base of your cabinets to hold the vinyl down.Real wood flooring is about 3/4 inch thick and should go down before the cabinetry otherwise the dishwasher will not fit under the counter top. And because wood expands and contracts, you will have depending floors and expanding cabinets which will cause stress on one another if the wood floors are laid last. Also, when the wood contracts, you will gave gaps up against the toe kick unless you modify with toe moldings to conceal the cracks. Think about what it is going to look like when it is finished. It only makes sense to me to finish the floor first and then put the cabinets atop the flooring. So, you will have to protect the floors while installing the cabinetry..