请教个cash flow report的计算问题

为什么accrued interest已经包括在accrued liability里了要把这个单减掉cash flow report才tie? 因为这是个non cash item?用的indirect method,interest expense已经列出来了，这是和depreciation 一样么？depreciation expense列在上面，但不列accumulated depreciation balance sheet acct?

对， non cash所以indirect method

恩，因为是non cash item. 你用indirect method, start with net income which is after interest expenses. However, some of interest expenses are accrued not paid yet so you need to either add or subtract it to get your cash.