现金流量表根据企业经济活动的类型从经营、投资和融资三方面反映企业现金流入和流出情况，但编制现金流量表的关键在于确定经营活动产生的现金流量，企业虽然可以通过变卖资产或借债来维持或弥补现金的不足，但这只是即时的，从长远来看，企业必须能通过自身经营产生现金，否 The cash flow statement reflects the cash inflows and outflows from the three aspects of operation, investment and financing according to the type of economic activity of the enterprise. However, the key to the preparation of the cash flow statement is to determine the cash flow generated from operating activities. Although the enterprise can pass the sale of assets or borrowing Maintain or make up for cash shortfalls, but this is only immediate, in the long run, companies must be able to generate cash through their own operations or not