笔者在实践工作中,总结出一套利用科目汇总表编制现金流量表的方法,现介绍如下,以供商榷:一、运用科目汇总表编制现金流量表的依据现金流量表,是反映企业一定会计期间现金和现金等价物流入和流出的报表。在准则指南中介绍的两种方法均要对当期业务进行分析并编制调整分录,把与现金和现金等价物相关的业务与非现金业务通过分录的形式区分开来,这给现金流量表的编制和理解带来一定难度。在实务操作中,如果把记账凭证分为收款凭证、付款凭证、转账凭证进行登记,然后每月对现金、银行存款、转账科目分别进行 In practice, the author summarizes a set of subjects using the summary table prepared cash flow statement, are presented below for discussion. First, the use of subjects summary table cash flow statement based on the cash flow statement is a reflection of a certain accounting firm During the cash and cash equivalents into and out of the statements. Both of the methods described in the guidelines guide the analysis of current operations and the preparation of adjustment entries to separate the cash and cash equivalents related business from non-cash business by entry, Compilation and understanding of a certain degree of difficulty. In practice, if the accounting vouchers into receiving documents, payment vouchers, transfer vouchers for registration, and then on a monthly basis for cash, bank deposits, transfer accounts were carried out