采用间接法，我们也可以计算出经营活动产生的现金流量。

Using indirect method, we can also calculate the net cash flows from operating activities .

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现金流量表间接法部分的主要编制特色是将净利润调节为经营活动现金流量。

Under the indirect approach of statement of cash flows, adjusting net income to determine cash flows from operating activities is the main character.

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披露经营活动产生的现金流量有两种方法：直接法和间接法。

There are two methods of disclosing cash flows from operating activities: the direct method and the indirect method.

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