现金流量表是以现金为基础编制的财务状况变动表。实务中编制现金流量表的方法,归纳起来主要有两类：一是辅助项目核算法。对于每笔现金业务,在填制记账凭证时,除记入正常的会计明细科目外,还需根据其性质记入编制现金流量表而专门增设的辅助核算项目,期 The statement of cash flows is a statement of changes in the financial position prepared on a cash basis. Practice in the preparation of cash flow methods, summed up there are two main categories: First, the auxiliary project accounting. For each cash business, in filling accounting vouchers, in addition to the normal accounting details of the subjects, but also according to their nature in the preparation of cash flow statement and the creation of additional accounting items, period