现金流量表中财务费用项目的填列及验证

针对现金流量表实务操作中存在的差错，论述了该表补充资料中财务费用项目、利润表中财务费用项目及正表筹资活动现金流量中利息支出项目的内涵及其填列方法，并进行验证。

The Preparation and Verification of Items of Financial Expenses in Cash Flow Statements

In view of the mistakes which exist in the operation of the cash flow statement, the article discusses the connotation, preparation and verification not only of the items of financial expenses in both supplementary material of cash flow statement and profit statement, but also of the items of interest payment in the cash flow and financing statement.