按照会计准则的要求，企业财务会计部门年终应编制现金流量表，以全面反映企业整个会汁年度内经营活动、投资活动和筹资活动的现金流入、现金流出以及现金净流量情况。另外，企业在进行投资决策分析过程中，管理会计人员为分析投资项目在其计算期内因资本循环而可能发生的各项 In accordance with the requirements of the accounting standards, the financial accounting department of the enterprise shall prepare the cash flow statement at the year-end to fully reflect the cash inflows, cash outflows and net cash flows of the operating activities, investment activities and financing activities of the entire enterprise throughout the year. In addition, enterprises in the process of investment decision analysis, management accounting personnel for the analysis of investment projects in the calculation of the cycle of capital due to the possible