about cash flow statement ( indirect method)

點解調整?
because 想知道有多少錢(cash on bank/hand)在手上.

d 數 由-變+ 由 +變-
for example:
depreciation which is a non cash payment,因為無實際付款,只是估計,so it will add back.
increase in creditor,因為這表示你欠人錢,本來要付款,但你無做,so 有額外錢在手上,so it will add back on cash flow statement.