现金流量的间接法与直接法之比较

The Comparative between Direction and Indirection Methods on the Cash Flow

直接法和间接法是确认和计量经营活动现金流量的两种方法，也是编制现金流量表的关键。直接法和间接法有何区别和联系，又各自有哪些特点，如何进行具体操作。

AbstractThe direct method and indirect method are the ones which affirm and caculate cash flow to the business activities. They are also the focal points for preparing cash flow statement. It is worth studying for accountants that what differences and links between these two methods are, what the characteristics they have and how the concrete operations should put into.