A company you're covering just reported a 20% jump in Net Income, but its Operating Cash Flow actually dropped by 10%. As an analyst, what specific line items are you pulling up to investigate this divergence?

你覆盖的一家公司刚发布财报，净利润同比大涨了20%，但它的经营性现金流（OCF）实际上却跌了10%。作为分析师，你会立刻去查报表里的哪些具体科目来找出问题？