自 1998年全国企业贯彻执行财政部颁发的《企业会计准则—现金流量表》以来 ,会计界许多同仁 ,包括从事会计教学、理论研究和实际工作的同志 ,对现金流量表的编制方法发表了很多具有参考价值的文章 ,有的还发行了单行本书籍。仅笔者阅读到的具体编制方法就有九种 ,但从基本方法 Since 1998, when implementing the “Accounting Standards for Business Enterprises - Cash Flow Statement” issued by the Ministry of Finance, many comrades in the accounting field, including comrades engaged in accounting teaching, theoretical research and practical work, have published many reports on the preparation of cash flow statements Reference articles, some also issued a single book. There are nine methods of compilation that I only read, but from the basic method