附件2:《企业会计准则——现金流量表》指南一、基本要求(一)企业应在年未编制年报时编报现金流量表。企业编报现金流量表以后,不再编报财务状况变动表。(二)现金流量表应标明企业名称、会计期间、货币单位和报表编号。(三)现金流量表应由制表人、会计主管和单位负责人签字盖章。(四)企业应当根据编制现金流量表的需要,做好有关现金帐簿的设置等会计基础工作,有条件的企业还应设置编表所需要的有关辅助帐簿。(五)企业应当就现金等价物的确认标准,作 Annex 2: Guidelines for Accounting Standards for Business Enterprises - Cash Flow Statement I. Basic Requirements (1) An enterprise should prepare a cash flow statement in the absence of its annual report. After the company prepares the statement of cash flow, the statement of financial position will no longer be prepared. (II) The cash flow statement shall indicate the name of the enterprise, the accounting period, the currency unit and the statement number. (3) The cash flow statement shall be signed and sealed by the watch maker, accounting supervisor and the person in charge of the unit. (4) The enterprise shall, according to the needs of compiling the cash flow statement, make good accounting basis for the setting of the cash book and the qualified enterprises shall also set up the relevant supplementary account books required for the tabulation. (5) The enterprise shall make the confirmation standard on cash equivalents