To ensure the correctness of consolidated cash flow statement, it is critical to offset the internal transactions properly.

合并现金流量表正确编制的关键是做好内部业务的抵销。

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The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the date of combination.

合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。

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You get that number by taking the "cash flow from operations" reported on the "consolidated statement of cash flows, " then subtracting capital expenditures.

FORBES: How Pretty Are Those Earnings?