现金流量表编制办法规定，企业在编制现金流量表时，应在报表附注中，通过债权债务变动、存货变动、应计及递延项目，投资和筹资现金流量相关的收益或费用项目，采用间接法将净利润调节为经营活动的现金流量。所谓间接法是以本期净利润为计算起点，调整不涉及现金的收入、费用 The preparation of cash flow statement stipulates that in the preparation of cash flow statement, an enterprise shall, in the notes to the statement, adopt the indirect or indirect method through the changes of credit and debt, inventory changes, accrued gains or expenses related to deferred items, investment and financing cash flows, Law adjusts net profit to cash flows from operating activities. The so-called indirect method is based on the current net profit as a starting point, the adjustment does not involve cash income, costs