四、现金流量表的结构 现金流量表会计准则中提供了现金流量表的参考格式。该表分为两部分，第一部分为正表，第二部分为补充资料。 正表有五项，一是经营活动产生的现金流量；二是投资活动产生的现金流量；三是筹资活动产生的现金流量；四是汇率变动对现金的影响额；五是现金 Fourth, the structure of the cash flow statement Cash flow statement provides a cash flow statement of the reference format. The table is divided into two parts, the first part is the positive table, the second part is supplementary information. There are five positive, one is the cash flow generated from operating activities; second is the cash flow generated from investment activities; third is the cash flow generated by financing activities; Fourth, the impact of exchange rate changes on cash; Fifth, cash