现金流量表的编制方法 1.经营活动产生的现金流量表的编制方法 (1)直接法 即通过现金收入和现金支出的总括分类反映来自企业经营活动的现金流量。采用直接法编制经营活动的现金流量时,有关企业现金收入和支出的信息可以从企业会计记录获得,也可以在利润表中营业收入、营业成本等数据的基础上,通过调整以下项目获得。第一,本期存货及经营性应收和应付项目的变动。第二,固 Method of preparation of statement of cash flows 1. Method of preparation of statement of cash flows from operating activities (1) The direct method, ie the general classification of cash receipts and cash expenditures, reflects the cash flows from operating activities of the enterprise. When using the direct method for preparing cash flows from operating activities, information on the cash income and expenses of the enterprise can be obtained from the accounting records of the enterprises. It can also be obtained by adjusting the following items on the basis of data such as operating income and operating costs in the income statement. First, the current inventory and operating receivables and payables changes. Second, solid