Prepare a statement of cash flows by the indirect method.

用间接法编制现金流量表.

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The statement of cash flows acts a very important part.

现金流量表是一张具有非常重要作用的报表.

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The statement of cash flows is a cash basis.

现金流量表是以现金基础(收付实现制)来编报的.

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Prepare a statement of cash flows by the direct method.

用直接法编制现金流量表.

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How would it affect the Income Statement and Statement of Cash Flows?

它对损益表和现金流量表会有哪些影响?

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Begin to understand and appreciate the Statement of Cash Flows.

开始理解和评价现金流量表.

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Identify the purposes of statement of cash flows.

辨认现金流量表的用途.

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The general format of the statement of cash flows is shown as Exhibit 11 - 1 .

现金流量表的基本格式如表 11.1 所示.

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After determining the data of each item, we can fill in the statement of cash flows.

在确定了每个项目的数据之后, 我们可以将其填入现金流量表.

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Thus, the statement of cash flows in indirect method is prepared as Exhibit 11 - 5 .

然后, 间接法下的现金流量表便可编制如表 11-5 所示.

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