An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.

另一种办法叫损益表法，重点放在预估当期的坏账损失上。

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

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。

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

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。

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