现金流量表是对企业经营活动,投资活动和筹资活动真实、直观的反映,它直接影响企业的下步决策,是关于企业未来发展和命运的关键因素,现金流量表的编制工作非常烦琐和困难,一般从经营活动产生的现金流量、投资活动产生的现金流量、筹资活动产生的现金流量等方面编制、研究和总结现金流量表编制的经验,对会计工作者会有裨益。 The cash flow statement is a true and direct reflection of the business activities, investment activities and fund-raising activities of the enterprise. It directly affects the decision-making of the next steps of the enterprise and is a key factor in the future development and destiny of the enterprise. The preparation of the cash flow statement is very cumbersome and difficult Generally speaking, the preparation and study of the cash flow statement and the preparation of the cash flow statement from the aspects of cash flow from operating activities, cash flow from investment activities and cash flow from financing activities will be of benefit to accounting workers.