我们知道在编制企业现金流量表时,要分别反映企业经营活动、投资活动和筹资活动的现金流量,“准则”规定应采用直接法报告经营活动的现金流量,即通过现金收入和支出的主要类别反映来自企业经营活动的现金流量。采用直接法,第一种方法会计人员对有关科目的现金流入、流出的发生额进行归类,并按现金流量表的项目来进行统计,来完成 We know that in the preparation of corporate cash flow statements, respectively, to reflect the business activities, investment activities and cash flows of fund-raising activities, the guidelines require direct reporting of cash flows from operating activities, that is, through the main categories of cash receipts and expenditures Reflects the cash flow from business activities. Using the direct method, the first method of accounting staff on the subject of cash inflows, the outflow of the amount of classification, and according to the cash flow statement to the statistics, to complete