一、现金流量表简介现金流量表是以现金为基础编制的财务状况变动表。这里的现金是广义的现金，包括库存现金、可以随时用于支付的存款以及现金等价物（即三个月内到期的短期债券投资）。企业在一定时期内现金流入和流出产生于各种因素，通常按照企业经济业务发生的性质可将其? I. Introduction to Cash Flow Statement The cash flow statement is a statement of changes in the financial position prepared on a cash basis. Cash here is a broad category of cash, including cash in stock, deposits that are readily available for payment, and cash equivalents (short-term debt investments that maturity in three months). Enterprises in a certain period of cash inflows and outflows arising from various factors, usually in accordance with the nature of the business of the economy can be its?