经营活动净利润现金部分与经营活动产生的现金流量净额是两个不同的概念,它们的共同点均由经营活动产生。它们的区别在于:经营活动净利润现金部分,是从按权责发生制核算的净利润中调节而来的,求出的是净利润中经营活动的现金流量净额。而经营活动产生的现金流量净额是按现金收付制确认(计算)得来的,它不仅包括经营活动净利 Net cash flows from operating activities and net cash flows from operating activities are two different concepts, all of which are generated by business activities. The difference between them is that the cash portion of the net profit from operating activities is adjusted from the net profit accrual basis and the net cash flow from operating activities in the net profit is calculated. The net cash flow generated from operating activities is confirmed by cash basis (calculated), it not only includes the net profit from operating activities