To arrive at cash flows from operations, we must convert the accrual figures(revenues, expenses and etc.) in the income statement to the cash inflows and outflows on the cash basis, which are disclosed on the statement of cash flows.

• 为了计算出经营活动的现金流量,我们必须把应计基础的损益表上的数字(收入、费用等)转化为在现金流量表中列示的现金基础的现金流入和现金流出。