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（十）资金流量核算 【意义】生产的最终产品的货币形态称为资金。资金是从事任何经济活动都不可缺少的血液或润滑剂。资金流量核算就是从货币形态（而不是从实物形态）分析、研究最终产品的使用情况。资金流量的起点是货币形态的最终产品，称为初始收入，经过收入分配、消费与
(X) Capital Flow Accounting [Significance] The monetary form of the final product produced is called capital. Funds are blood or lubricants that are indispensable for any economic activity. Money flow accounting is from the monetary form (rather than from the physical form) analysis, study the use of the final product. The starting point of the flow of funds is the final product of the monetary form, called the initial income, after income distribution, consumption and