现金流量表间接法四大调节内容剖析

Analysis On the Four Adjustments in the Indirect Approach of Statement of Cash Flows

现金流量表间接法部分的主要编制特色是将净利润调节为经营活动现金流量。其调节因素有两个 ,调节内容有四个。损益调节因素含两个调节内容 ,第一个调节内容是涉及损益的经营活动现金事项 ;第二个调节内容是涉及损益的经营活动非现金事项和涉及损益的投资与筹资事项。调节项目因素也有两个调节内容 ,第一个是不涉及损益的经营活动现金事项 ;第二个是不涉及损益的非现金事项。掌握上述四大调节内容 ,是深刻理解间接法编制原理 ,正确运用传统编制方法 。

Under the indirect approach of statement of cash flows,adjusting net income to determine cash flows from operating activities is the main character. There are two adjusting factors including four contents, One factor is related to the net income,which includes two contents The first content is cash transactions in the operating activities which are associated with net income. The second is noncash transactions in the operating activities which are associated with net income and all transactions in the investing and financing activities which affect net income. The other factor includes two contents too. The first is cash transactions in the operating activities which are unrelated to net income. The second is noncash transactions which are unrelated to net income. Grasping the four adjustment contents is to lay an important foundation theoretically of understanding profoundly the principles of making statement of cash flows, using indirect approach, commanding correctly traditional method, finding other new methods and improving the structure / format of the part of indirect approach.