运用调整法确定现金流量表两个项目的编制方法

从销售商品、提供劳务收到的现金和购买商品、接受劳务支付的现金两个项目包括的具体内容出发,通过分析其与相关资产、债权、债务的关系,运用调整法推导出计算公式,同时,对特殊事项的调整原则、方法给予了阐述.在此基础上分别举例说明计算公式的使用方法.

Preparing Method of Determining CFS Two Items under Adjusting Method

From the standpoint of CFS two items' contents, cash collections from sales and services and cash paid for purchase of merchandises and services, this article deduces the computing formula by analyzing the relations of relevant assets and liabilities. At the same time, demonstrates the adjusting principle and methods for special events. And the application of computing formula is illustrated on the basis of preceding analysis.