我国现行会计制度还不要求企业编制现金流量表,但是,现金流量表作为一种提供企业在特定期间现金收支资料的更好方式,将必然取代财务状况变动表。涉及现金流量表的问题很多,本文择出现金流量表的编制基础和现金流量的归类等问题作粗浅讨论。不妥之处,请读者指正。1.现金流量表的编制基础既然现金流量表是一张反映企业在特定时期现金流入与流出的报表,那么 However, the cash flow statement, as a better way of providing cash receipts and disbursements of an enterprise for a specific period of time, will inevitably replace the statement of financial position. There are many problems involved in the cash flow statement. This article selects the basis for the preparation of the cash flow statement and the classification of cash flow for discussion. Inappropriate place, please correct me. 1. BASIS OF PREPARATION OF CASH FLOW STATEMENT Since the cash flow statement is a statement reflecting the inflow and outflow of an enterprise over a specific period of time,