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用间接法编制现金流量表的附注部分,要求将净利润调整为经营活动的净现金流量。净利润是以权责发生制原则计算的,并且包括非经营活动(投资和筹资活动)所产生的损益;而经营活动产生的现金流量净额则是按收付实现制原则计算的,并且不包括非经营活动的现金流量。因此报表附注中对净利润的调整项目可分为以下两大类型:1.不涉及本期经营性现金收支但影响本期净利润的收入收益和费用支出项
An indirect method of preparing the notes portion of the cash flow statement requires that the net profit be adjusted to the net cash flows of operating activities. Net profit is calculated on an accrual basis and includes gains and losses arising from non-operating activities (investment and financing activities); net cash flows from operating activities are calculated on a cash basis, and not Including non-operating cash flow. Therefore, the statement of net profit adjustments in the report can be divided into the following two types: 1. Does not involve the current operating cash receipts and payments, but this period net income income and expense items