在现金流量表补充资料第二部分“将净利润调节为经营活动现金流量”中涉及了企业常见的经济业务的调节和列示。但企业还有一些特殊业务，如债务重组损失和收益、捐赠支出、投资和筹资活动产生的存货增减变动等，在补充资料中应如何调节和列示却未作明确说明。以下就捐赠支... In the second part of the Supplementary Information to the Statement of Cash Flows, “Adjusting Net Profit to Cash Flows from Operating Activities” refers to the adjustment and listing of common business operations of enterprises. However, there are some special business enterprises, such as debt restructuring losses and benefits, donations, investment and financing activities, changes in inventory changes, supplementary information should be how to adjust and set out but did not make it clear. The following donations ...