现金流量表是以现金为基础编制的财务状况变动表，现在，企业对外提供的会计报表一般包括资产负债表、利润表和现金流量表，这三张表分别从不同角度反映企业的财务状况、经营成果和现金流量。现金流量表从本质上讲，仍然是一张财务状况变动表，但与传统意义上的财务状况变动表 Cash flow statement is based on cash prepared by the financial status of the table, and now the company provides accounting reports generally include balance sheet, income statement and cash flow statement, the three tables from different angles reflect the financial status of the enterprise, Operating results and cash flow. In essence, the cash flow statement is still a statement of financial position, but with the traditional statement of financial position changes