大大，

Assume each quarter, average collection from receivables 100 - average payments for payables 60 = 40 cash flows from operations.
This quarter, delaying payments 30, collection from receivables 100 - payments for payables 30 = 70 cash flows from operations（增加）。
Next quarter, delayed payments made 30, collection from receivables 100 - payments for payables 90 = 10 cash flows from operations（减少）。

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From cashflow statement,
Operating cash flows before changes in working capital + (increase)/decrease in receivables + increase/(decrease) in payables = cash flows from operations.
Delaying payments will have an increase in payables, therefore cash flows from operations increase.

明白了，多谢解惑