间接法编制《现金流量表》补充资料的几个问题──《现金流量表》准则解读之二

现金流量表补充资料部分，因为是附列资料，作者、读者多有忽视且不明其究竟，本文提出用间接法编制补充资料时应注意的几个问题，包括：应当调整的原则和分类；经营性应收应付项目的调整方法；待摊费用和预提费用；财务费用和投资损益的关系等几个问题，并以《现金流量表》指南部分举例编制为例进行分析，补他文之不足，供使用者参考。

A Few Problems in Making up Additional Materials for Statement of Cash Flows in Indirect Method

As additional materials of statement of cash flows belong to appendix, the author or reader often neglects and fails to understand the purpose of it. The paper advances a few points which should be paid attention when making up additional materials. They include principles and classifications that must be adjusted, adjusting methods of operating receivable and payable items, deferred and prepaid expenses, and pre-withdraw expenses and the relation between financial expenses and investment loss and interest. The author analyzed the guide the statement of cash flows and made up the shortcomings of other writings.