在企业会计业务比较复杂的情况下,采用余额法编制现金流量表需要对相关会计科目当期的发生额进行辩证分析后才能进行编制,步骤比较繁琐。对此,笔者结合多年编制现金流量表的经验,在余额法的启发下,发明了用当期会计科目发生额直接编制现金流量表的方法。本文结合一案例,对采 With the complicated accounting business in enterprises, the preparation of the cash flow statement using the balance method requires a dialectic analysis of the current accounting amount of the current accounting period, and the procedure is relatively complicated. In this regard, the author combined with years of experience in the preparation of cash flow statement, under the inspiration of the balance method, invented the use of current accounts receivable directly generated cash flow statement method. This article combines a case study