采用间接法在现金流量表附注中披露将净利润调节为经营活动的现金流量信息,是现金流量表的重要组成部分。对于现金流量表附注,由于目前对间接法编制现金流量表的原理和具体方法缺乏权威的、详尽的讲解,因此编制错误不少,特别是在复杂的经济业务环境下,问题尤为严重。笔者根据多 The indirect method is used to disclose the cash flow information for adjusting the net profit into the operating activities in the note to the cash flow statement, which is an important part of the cash flow statement. As for the note to the cash flow statement, the current problems in the complicated economic business environment are particularly serious due to the lack of authoritative and detailed explanations on the principles and specific methods of preparing the cash flow statement by the indirect method. The author based more