如何设置会计帐簿以更好地为编制现金流量表服务？笔者根据自己的摸索,提出以下五项会计帐簿的设置原则,供同行商榷。一、各类流量分列原则《企业会计准则———现金流量表》（以下简称《准则》）规定现金流量分为三类:一是经营流量,二是投资流量,三是筹资流量。有的明细帐中同 How to set up accounting books to better serve the preparation of cash flow statements? According to my own exploration, the author puts forward the following five principles for setting accounting books for discussion among peers. I. Principles for Disaggregating Traffic According to the “Accounting Standards for Business Enterprises - Cash Flow Statement” (hereinafter referred to as the “Standards”), cash flows are divided into three categories: one is business flow, the other is investment flow, and the third is fund-raising flow. Some with the same account