随着票据作为一种结算工具被越来越多地运用于日常经济交易中,也带来了一系列的会计处理问题,包括在编制现金流量表时如何处理与票据相关的现金流量。本文针对编制现金流量表时涉及的与票据相关的几个常见问题做一探讨。 As bills are increasingly being used in day-to-day economic transactions as a settlement tool, a series of accounting issues have been raised, including how to handle the cash flows associated with the notes when preparing the cash flow statements. In this paper, we discuss some common issues related to bills involved in the preparation of cash flow statement.