根据《企业会计准则——现金流量表》的要求,企业现金流量表应以直接法编制,同时在补充资料中运用间接法,以本期净利润为起算点,调整不涉及现金的收入、费用、营业外收支以及有关项目的增减变动,计算并列示经营活动的现金流量。虽然在准则指南中介绍了间接法的编制方法,但由于部分会计人员还不能全面熟练地对调整项目进行分析,因此给现金流量表补充资料的编制带来一定难度。笔者在实践工作中,总结 According to the requirements of Accounting Standards for Business Enterprises - Cash Flow Statement, the Company’s cash flow statement shall be prepared in accordance with the direct method and at the same time, the indirect method shall be used in the supplementary materials to adjust the net income and expenses not involving cash , Non-operating income and expenses and related changes in the project, calculate and list the cash flows from operating activities. Although the method of preparation of indirect method is introduced in the guideline of the guidelines, it is difficult for some accountants to analyze the adjustment items in full proficiency. Therefore, it is difficult to formulate the supplementary information of cash flow statement. The author in practice, concluded