现金流量表的编制分为直接法和间接法。直接法通过Ｔ型账户和抵销分录编制工作底稿，操作起来很复杂，同时又不利于实行电算化。针对实际编制过程中遇到的问题，笔者总结出一种直接而准确的编制方法，即建立现金流量明细账。设置多栏式明细账，其具体格式（见文下）如下：首先 The preparation of the cash flow statement is divided into direct and indirect methods. Direct method through the T-account and offset the entry preparation of working papers, the operation is very complicated, but not conducive to the implementation of computerized. For the problems encountered in the actual preparation process, the author summed up a direct and accurate preparation method, that is, the establishment of a detailed account of cash flows. Set a multi-column breakdown account, the specific format (see below) are as follows: First of all