合并现金流量表附注资料是对未在正表部分进行披露而又与企业实体现在或将来现金流动相关的重要信息的补充说明。这部分资料中所披露和隐含的信息往往被人们所忽视,但在某种程度上这些信息往往反映了企业经营中一些潜藏的情况。它的编制和披露对于报表使用者全面地了解企业实体的经营成果和财务状况,尤其是对企业现金流量的把握和预测是很重要的。与个别现金流量表附注一样,合并现金流量表附注编制的重点和难点依然是如何将净利润调节为经营活动现金净流量。由于其他几张合并报表已经对母子公司的 Consolidated cash flow statement The explanatory information is supplemental information about important information that is not disclosed in the main part of the presentation but relates to the cash flows of the present or future entity. The information disclosed and implied in this part of the information is often overlooked, but to a certain extent, it often reflects some hidden situations in the operation of an enterprise. Its compilation and disclosure are very important for the report users to fully understand the business results and financial status of the business entities, especially for the assurance and prediction of the cash flow of the business. As with the notes to the individual cash flow statements, the key and difficult part of preparing the notes to the consolidated cash flow statement is how to reconcile the net profit with the net cash flow from operating activities. As several other consolidation statements have been made to the parent company