我国《企业会计准则——现金流量表(2001年修订)》规定,经营活动现金流量应使用两种完全不同的填报口径,填列在两个表中:一是直接法的经营活动现金流量表(以下简称“直接表”);二是间接法的经营活动现金流量表(以下简称“间接表”)。前者以现金收付的实际经济内容作为填报口径,以便分析和预测现金流量;后者则以损益相关性作为填报口径,通过 China’s “Accounting Standards for Business Enterprises - Statement of Cash Flows (revised in 2001)” stipulates that two completely different reporting financial statements should be used for the cash flows from operating activities and should be listed in two tables: First, the direct method of operating cash flow statement (Hereinafter referred to as “direct table ”); second indirect method of operating cash flow statement (hereinafter referred to as “indirect table ”). The former uses the actual economic content of cash receipts and payments as a proxy for the analysis and forecasting of cash flows, while the latter uses the correlation of profit and loss as the basis for reporting