现金流量表补充资料主要采用间接法编制。通过补充资料说明净利润中所含收入及费用没有实际发生现金流入和现金流出的情况，反映应从净利润中剔除的投资或筹资活动中的损益及费用，揭示不涉及现金收支的投资和筹资数额，从而验证现金的净增减数额。编制现金流量表补充资料有的 The supplementary information of cash flow statement is mainly prepared by indirect method. Through the additional information on net income included in the income and expenses No actual cash inflows and cash flows, reflecting the net profit should be removed from the investment or financing activities in the profit and loss and expenses, to disclose does not involve cash receipts and payments of investment and financing Amount to verify the net increase or decrease in cash. Preparation of cash flow statement supplementary information