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

间接法将净利润调节为经营活动现金流量净额是现金流量表的重要组成部分,但其编列是现金流量表的教学中较为难理解和掌握的知识,本文拟采用剔除和补充两步各三项内容的教学思路即剔补法进行编列。

The indirect method is smooth the net profit to regulate for conduct movable cash is a cash discharge form of important constitute part, but its arranging the discharge net sum of the in order is the more difficult comprehension in the teaching of the form of the cash discharge and control of knowledge. This text draws up an adoption to pick and get rid of and adds two three for each teaching way of thinking to introduce it to arrange in order.