笔者在工作中发现一些企业在用间接法编制现金流量表时,往往将损益表中的“财务费用”数值直接抄到现金流量表补充资料的“财务费用”一栏中,作为净利润的调节项目。这种直接援引损益表数字的做法,是无法将净利润调整为经营活动现金流量的。因为在一般情况下,这两种“财务费用”不可能完全相等。那么,它们之间究竟有什么区别和联系呢?本文拟对此作一分析。 I found in the work of some companies in the indirect method of preparation of cash flow statements, often the profit and loss statement in the “financial expenses” value directly copied to the cash flow statement supplementary information “financial expenses ” column, as Net profit adjustment project. This direct citation of income statement figures is the net profit can not be adjusted for cash flows from operating activities. Because in normal circumstances, the two “financial costs” can not be exactly the same. So, what is the difference between them and the connection? This paper intends to make an analysis.