A Chapter four (第4章现金流量表) In this chapter you will learn 1. The basic definition of cash 2. To understand the relation between net income and cash flow from operations 3.To distinguish cash flows from investing, financing, and operating activities 4. Two methods for constructing cash flow statements(the direct and indirect methods) Cash Flow Statements 账务会计账务会计 Chapter four (第4章 现金流量表) In this chapter you will learn: 1.The basic definition of cash 2.To understand the relation between net income and cash flow from operations 3.To distinguish cash flows from investing, financing, and operating activities 4.Two methods for constructing cash flow statements (the direct and indirect methods) Cash Flow Statements