以间接法编制现金流量表,就是将按权责发生制原则确定的净利润调节为经营活动现金流量,其基本思路是:经营活动是企业最主要的经济活动,企业利润也主要来源于经营活动,大部分经营活动现金流量是在经营赢利过程中形成。以净利润为基础进行调节,就自动包含了涉及损益部分的经营活? The indirect method of preparing cash flow statement, is based on accrual basis of the principle of determining the net profit is adjusted to cash flows from operating activities, the basic idea is: business activities are the most important economic activities, corporate profits are mainly derived from business activities , Most of the cash flows from operating activities are formed during the process of operating profits. Adjustment based on net profit, it automatically contains part of the business involved in profit and loss?