1.关于投资预付款。一般情况下,企业预付款项属于经营活动现金流出,在会计科目“预付账款”或“其他应收款”中反映,编制现金流量表时直接调整经营活动现金流量中相关项目。但是,投资业务中当涉及产权特别是国有产权时,不仅需要政府主管部门层层审批,而且需要一个复杂的产权变 1. About Investment Advances. In general, prepayments of enterprises are cash outflows from operating activities, which are reflected in the accounts “prepayments” or “other receivables”. When preparing the cash flow statement, the related items in the cash flows of the operating activities are directly adjusted. However, when it comes to property rights, especially state-owned property rights in the investment business, it requires not only the approval of the competent government departments but also a complicated property right change