實(shí)體現(xiàn)金流量=稅后經(jīng)營(yíng)凈利潤(rùn)+折舊攤銷(xiāo)-經(jīng)營(yíng)營(yíng)運(yùn)資本增加-資本支出，其中資本支出=凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)增加+折舊攤銷(xiāo)，所以實(shí)體現(xiàn)金流量=稅后經(jīng)營(yíng)凈利潤(rùn)+折舊攤銷(xiāo)-經(jīng)營(yíng)營(yíng)運(yùn)資本增加-（凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)增加+折舊攤銷(xiāo)）=稅后經(jīng)營(yíng)凈利潤(rùn)+折舊攤銷(xiāo)-經(jīng)營(yíng)營(yíng)運(yùn)資本增加-凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)增加-折舊攤銷(xiāo)=稅后經(jīng)營(yíng)凈利潤(rùn)-經(jīng)營(yíng)營(yíng)運(yùn)資本增加-凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)增加=稅后經(jīng)營(yíng)凈利潤(rùn)-凈經(jīng)營(yíng)資產(chǎn)增加，折舊與攤銷(xiāo)的確是減沒(méi)了。

營(yíng)業(yè)現(xiàn)金毛流量=稅后經(jīng)營(yíng)凈利潤(rùn)+折舊攤銷(xiāo)，用營(yíng)業(yè)現(xiàn)金毛流量減去墊支的營(yíng)運(yùn)資本之后得到的就是營(yíng)業(yè)現(xiàn)金凈流量，再用營(yíng)業(yè)現(xiàn)金凈流量減去購(gòu)買(mǎi)長(zhǎng)期資產(chǎn)花的錢(qián)得到的就是實(shí)體現(xiàn)金流量了，購(gòu)買(mǎi)資產(chǎn)花的錢(qián)就是凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)原值的增加，也就是資本支出，即凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)原值的增加=資本支出=凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)增加+折舊攤銷(xiāo)，給您推導(dǎo)一下

根據(jù)平衡公式：期初數(shù)+本期增加數(shù)=本期減少數(shù)+期末數(shù)

期初凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)+購(gòu)買(mǎi)的長(zhǎng)期資產(chǎn)（即資本支出，也就是凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)原值的增加）=長(zhǎng)期資產(chǎn)減少額（即折舊攤銷(xiāo)）+期末凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)

公式變形：購(gòu)買(mǎi)的長(zhǎng)期資產(chǎn)（即資本支出，也就是凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)原值的增加）=長(zhǎng)期資產(chǎn)減少額（即折舊攤銷(xiāo)）+期末凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)-期初凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)

期末凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)-期初凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)=凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)增加，所以有：資本支出=折舊攤銷(xiāo)+凈經(jīng)營(yíng)長(zhǎng)期資產(chǎn)增加