间接法是从净利润开始，把净利润调整为营业活动的现金流量。
The indirect method starts with net income and reconciles to cash flows from operating activities .
它反映了公司以营业活动的净现金流量偿还当期债务的能力。
It reflects a corporation 's ability of using net cash flows from operating activities to meet its current maturity of debts .
营业现金流量