《企业会计准则──现金流量表》指南（以下简称指南），对销售商品、提供劳务收到现金的计算公式规定为：销售商品、提供劳务收到的现金一当期销售商品或提供劳务收到的现金收入＋当期收到前期的应收帐款＋当期收到前期的应收票据＋当期的预收帐款－当期因销售退回而支付的现 The “Accounting Standards for Business Enterprises - Cash Flow Statement” guideline (hereinafter abbreviated as “Guideline”) provides that the formula for calculating the cash received from the sale of goods and the provision of labor services is: cash received from sales of goods, provision of labor services, receipt of goods for the current period, or provision of labor services. Cash income + current receipt of accounts receivable in the previous period + current receipt of notes receivable in the previous period + advance receipts in the current period - current payments due to sales returns