经营活动现金净流量

间接法编列经营活动现金净流量的教学思考

Reflections on the Teaching of Currency Flow in Business Activity

净收益与经营活动的现金净流量之间出现差异的原因

Reasons for the difference between net income and net cash flow from operating activities

其起点是净收益，然后列示所有必要的调整项目，最终将净收益转化为经营活动的现金净流量。

The disclosure begins with the net income and lists all the adjustments necessary to convert the net income to the net cash flows from operating activities .

现金净流量的增长是由经营活动的现金净流量的大幅增长和筹资活动、投资活动的一定程度上的增长所导致的。

The increase in net cash flows is led to by the large increase in net cash flows from operating activities , and by the certain decrease in net cash flows from investing activities and financing activities .

既反映从净利润中获得的经营活动现金流量和净流量，又反映与净利润无关的经营活动现金流量和净流量；

Meanwhile , it can express the operating activities cash flows outlying with net profit .