自 1 998年财政部颁布了《企业会计准则—现金流量表》(以下简称《准则》)后 ,财会人员在编表过程中发现了一些问题。首先 ,此表是年报 ,年末是财会人员最忙碌的时候 ,编制此表无疑加大了会计人员年末工作的压力。其次 ,编制此表时如采用《会计准则—现金流量表》指南中“现金? Since the issuance of the “Accounting Standards for Business Enterprises - Cash Flow Statement” (hereinafter referred to as the “Guidelines”) by the Ministry of Finance in 1998, some problems have been discovered by the accountants during the tabulation process. First of all, this table is the annual report, the end of the accounting staff is the busiest time, the preparation of this form will undoubtedly increase the pressure of accounting staff work at the end. Second, the preparation of this table, such as the use of “Accounting Standards - Cash Flow Statement” guide "cash?