现金流量表分为正表和补充资料两部分。补充资料编报的难点是“将净利润调整为经营活动现金净流量”部分。遗憾的是,财政部在发布现金流量表会计准则时并未对该部分调整的原因作解释;解释的只是调整项目所含内容。本文就如何理解“将净利润调整为经营活动现金净流量”谈谈看法 The cash flow statement is divided into positive and supplementary information in two parts. The difficulty of compiling additional information is that of “adjusting net profit to net cash flows from operating activities”. Regrettably, the Ministry of Finance did not explain the reasons for this part of the adjustment when it released the accounting standards for cash flow statements; the explanation was only for the adjustment items. This article on how to understand the “net profit adjusted for net cash flows from operating activities” to talk about