现金流量表中“销售商品、提供劳务收到的现金”项目之计算公式的推导(续前)

On the Computing Formula of "Cash Received from Sales of Goods or Rendering of Services" in Cash Flow Statements(Ⅱ)

现金流量表中有一个十分重要的项目——“销售商品、提供劳务收到的现金”,其计算公式在一些教材或专著中可以见到,但都没有给出其比较完整的推导过程。对该项目之计算公式的推导进行了探讨。

In cash flow statements, there is a very important item——'cash received from sales of goods or rendering of services'. It's computing formula can be seen in some teaching materials,but no one of them shows the relatively complete inference process. This article explores the inference of the item's computing formula.