合并现金流量表是合并会计报表的重要组成部分,但它的编制在会计界却仍处于讨论阶段。内部交易虽然对企业集团整体的现金净流量不会造成影响,然而如果根据个别现金流量表来汇总编制合并现金流量表,同样要调整个别现金流量表中相关现金流量项目。本文就此谈谈以下看法。一、内部 Consolidated cash flow statement is an important part of the consolidated financial statements, but its preparation in the accounting profession is still in the discussion stage. Although the internal transaction will not affect the net cash flow of the whole enterprise group, if the cash flow statement is compiled based on the individual cash flow statement, the related cash flow items in the individual cash flow statements should also be adjusted. This article on the following views. One, internal