The indirect method shows the reconciliation from net income to cash flow from operations. 间接法将净利润调节为经营活动的现金流量。公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。
Retained earnings is the corporation account that carries the balance of the business's net income less its net losses from operations and less any declared dividends accumulated over the corporation's lifetime. 留存收益帐户用来记载公司经营中的累计净利润减去净损失和累计宣告的所有股利后的于额。