“计算机在会计中的应用”这门课的辅导教学中,学生编制现金流量表的难度较大。作者提出一种简易的编表方法:使用U8总账系统并借助Excel编制现金流量表,简称U+E。本文阐述了U+E的编表原理与应用过程。期末通过Excel处理现金及银行日记帐,便可得到按代码分类归集的现金流量信息。以改进其教学实践环节。 “The application of computer in accounting,” the tutorial teaching, students prepare cash flow more difficult. The authors propose a simple method of tabulation: using the U8 general ledger system and using Excel to prepare cash flow statements, referred to as U + E. This article describes the U + E table theory and application process. At the end of the period through Excel processing of cash and bank journals, you can get the cash flow information grouped by code. To improve its teaching practice.