求助cfa大神，現(xiàn)金流量表的問題

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用間接法計算現(xiàn)金流量表時，從凈利潤開始算起，期間需要加上應付賬款的增加，或者減去應付賬款的減少，這是為什么，應付賬款并沒有涉及到現(xiàn)金的流進或者流出呀？

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關鍵詞：現(xiàn)金流量表 現(xiàn)金流量 現(xiàn)金流 流量表 CFA 流量表

要注意，應付賬款的變動（而不是應付賬款本身）涉及到現(xiàn)金的流進或者流出了。比如說，應付賬款減少，說明拿現(xiàn)金歸還了部分應付賬款，所以要減去應付賬款的減少。

是呀，應付賬款減少已經理解了，但是應付賬款增加呢

short answer is that it is the rule, better to memorize.
If you want to know the intuition, let's consider the accounting equation:
      A = L + SE
=> change in A = change in L + change in SE
=> change in cash + change in non-cash assets = change in L + change in SE
=> change in cash = change in SE + change in L - change in non-cash assets

net income results in a change in SE, that is why we need to start from the net income.
change in L includes the change in accounts payable
change in non-cash assets includes change in accounts receivable.

Here the change can be either an increase or decrease. Regarding your question, if you have a increase in accounts payable, you can consider it as you purchased more inventory on accounts than the amount you pay to your supplier. You may somehow sell the extra amount of inventory for cash, which results in the increase in cash.

Hope this helps.