《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、方法，其主要做法是根据会计记录，经过对有关业务的分析，编制调整分录，登记工作底稿或“ T”型帐户，再据以编制现金流量表，其目的就在于帮助投资者、债权人，企业管理者等信息使用者分析企业过去的资金 The main principle of the Accounting Standards for Business Enterprises - Cash Flow Statement is to set out the principles, procedures and methods for the preparation of the cash flow statement. The main method is to prepare the adjustment entries, register the working papers or “T” according to the accounting records, the analysis of relevant businesses, Type account, and then according to the preparation of the cash flow statement, its purpose is to help investors, creditors, business managers and other information users to analyze the past financial company