经营成功的企业,各有不同的战略和秘密,但经营失败的企业,都有共同的问题和征兆,那就是现金链条断裂。随着经营者对现金管理的越来越重视,现金流量表在企业财务报表体系中也具有举足轻重的作用。那么如何编制现金流量表呢?本文将对现金流量表编制中的一些特殊事项、现金流量表附注和其他会计报表的勾稽关系及现金流量表的披露进行探讨。 Business success of the business, each with different strategies and secrets, but failed business, have common problems and signs that the cash chain rupture. As managers pay more and more attention to cash management, cash flow statements also play an important role in the system of corporate financial statements. How to prepare the cash flow statement? This article will discuss some special matters in the preparation of the cash flow statement, the cash flow statement notes and other accounting statements and the disclosure of the cash flow statement.