在审计工作中,笔者发现一些企业编制的现金流量表主表中的“经营活动产生的现金净流量”与报表附注(新准则将原现金流量表补充资料在报表附注中列示)中“将净利润调节为经营活动现金流量”金额差异很大。通过分析发现,这些公司销售商品收到大量应收票据,其中部分没有贴现或到期兑现,而是将汇票背书支付了工程款或直接购入固定资产。将净利润调节为经营活动现金流量,是从净利润出发,加经营性应收项目的减少(减经营性应收项目的增加),在公司经营活动中, In the audit work, I found that some enterprises in the cash flow statement of the main table “net cash flow from operating activities ” and the report notes (the new standard will be the original cash flow statement supplementary information listed in the notes) “Adjusting net profit to cash flow from operating activities ” The amount varies greatly. The analysis found that these companies received a large number of bills receivable sales of goods, some of which are not discounted or matured, but the draft endorsed payment of construction funds or direct purchase of fixed assets. The adjustment of net profit to cash flows from operating activities is based on the net profit, plus the decrease of operating receivables (minus the increase of operating receivables). In the business activities of the Company,