目前，现金流量表是世界上通行的主要会计报表之一，已逐步取代了财务状况变动表的位置。我国发布的《企业会计准则———现金流量表》也已要求企业按直接法编制现金流量表，并在附表中提供按间接法净利润调整为经营活动现金流量的信息，这对于揭示一定期间现金流量的生成及其 Currently, the cash flow statement is one of the world’s major accounting statements and has gradually replaced the position of the statement of financial position. The “Accounting Standards for Business Enterprises --- Cash Flow Statement” promulgated in China has also required the enterprises to prepare cash flow statements according to the direct method and provide the information in the attached tables that the net profit of the indirect method should be adjusted to be the cash flows from operating activities, The Generation of Cash Flows during the Period