随着现金流量表的普遍采用，编制该表成为财会工作的重要内容。但是直接、简单地使用现有会计核算系统数据编制现金流量表是难以实现的。通过计算机编制现金流量表一般可通过以下两种方法来实现：（１）利用会计核算软件的“辅助核算”功能编制现金流量表。在设置会计科目时， With the widespread adoption of cash flow statements, the preparation of the table has become an important part of the accounting work. However, making cash flow statements directly and simply using existing accounting system data is difficult to achieve. The preparation of cash flow statement by computer can generally be achieved by the following two methods: (1) The use of accounting software “Aided Accounting” function to prepare cash flow statement. When setting up an account title,