（企业会计准则——现金流量表）规定了现金流量表的编制原理、程序和方法，其主要做法是根据会计记录。有关业务分析编制调整分录。登记工作底稿或“T”型账户，再据以编制现金流量表。这种做法有其科学性，但对于手工记账企业来讲，显得非常繁琐。若对现有的三栏式日记账稍加 (Accounting Standard for Business Enterprises - Cash Flow Statement) sets out the principles, procedures and methods for the preparation of cash flow statements. The main practice is based on accounting records. Relevant business analysis of the preparation of adjustment entries. Register a working paper or “T” account for the purpose of preparing a cash flow statement. This approach has its scientific, but for manual accounting companies, it is very tedious. If the existing three column diary slightly