编制现金流量表实际是对企业会计期间内现金和现金等价物的流入流出量收集、分类,归集、汇总。现金流量表是从现金和现金等价物反映企业资产、负债和权益变动情况。它是分析资产负债表和利润表的补充报表。它为企业决策层提供企 The preparation of the cash flow statement is actually the collection, classification, collection and aggregation of the inflow and outflow of cash and cash equivalents during the accounting period of the enterprise. Cash flow statement is from cash and cash equivalents reflect the changes in corporate assets, liabilities and equity. It is a supplementary report that analyzes the balance sheet and income statement. It provides enterprises with corporate decision-making level