| 怎样将净利润调整为经营活动的现金流量——关于《现金流量表》补充资料第二部分 |
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| 引用本文： | 程梅珍.怎样将净利润调整为经营活动的现金流量——关于《现金流量表》补充资料第二部分[J].天津科技大学学报,2001(4):60-63. |
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| 作者姓名： | 程梅珍 |
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| 作者单位： | 天津轻工职业技术学院经管系, |
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| 摘 要： | 现金流量补充资料主要采用间接法编制.通过论述编制补充资料的原因,说明此表的重要性.同时又论述此表的编制方法,揭示不涉及现金收支的投资和筹资数额,从而验证现金的净增减数额.
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| 关 键 词： | 现金流量 净利润 经营活动 筹资活动 投资活动 |
| 文章编号： | 1001-456(2001)04-0060-04 |
| 修稿时间： | 2001年5月9日 |
HOW TO ADJUST NET PROFIT TO CASH FLOW IN BUSINESS |
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| CHENG Mei,zheng.HOW TO ADJUST NET PROFIT TO CASH FLOW IN BUSINESS[J].Journal of Tianjin University of Science & Technology,2001(4):60-63. |
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| Authors: | CHENG Mei zheng |
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| Abstract: | Supplementary data for the table of cash flow is mainly made out by indirect approach.The essay points out the significance of the form by explaining the reason for making it out.Meanwhile,the making method of this table is also involved,which discloses how to test and verify the net increase or decrease amount of cash without referring to the investing and colloting amount of cash. |
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| Keywords: | cash flow net profit business collecting funds investment |
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