现金流量表是专门用来反映企业在一定时期内现金流入、流出及其净额的财务报表。对于纳入合并范围单位较多,且季度和年度均要编制合并现金流量表的集团公司,我们建议对会计准则规定的现金流量表格式予以进一步细化:即在主要的现金流量项目下,分对内和对外现金流量,编制合并报表时,对内现金流量相互抵销,只须汇总对外现金流量即可。现对现金流量项目归类和合并现金流量表编制方法介绍如下。 The cash flow statement is a financial statement designed to reflect the cash inflows, outflows and net amounts of an enterprise over a period of time. For the group companies that have more consolidation units and need to prepare the consolidated cash flow statements for the quarterly and annual periods, we propose to further refine the cash flow statement format stipulated in the accounting standards: that is, under the major cash flow items, Internal and external cash flows. When preparing consolidated statements, internal cash flows are offset against each other, and only the external cash flows can be aggregated. The method of classifying the cash flow items and the method of preparing the consolidated cash flow statement is as follows.