现金流量表编制方法之比较

Comparison Between Direct and Indirect Methods of Preparing Cash Flow Statement

直接法与间接法是确认、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，本文研究了直接法与间接法的关系，并对两种方法的应用作出了评述．

The direct method and indirect method are the ones which affirm and caculate cash flow statement of the business activities. they are also the focal points for preparing cash flow statement. This paper provides a study on the relationship between the direct method and the indirect method. lt also evaluates the application of two methods.