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财政部颁布的《企业会计准则──现金流量表》要求企业从１９９８年开始编报此表，并制定了《企业会计准则──现金流量表》指南和讲解。两年来，通过对现金流量表的编制，笔者感到经济业务发生多、现金流量错综复杂的企业对于繁多的调整分录难以按部操作。对此笔者谈几点看法
The Accounting Standards for Business Enterprises - Cash Flow Statement promulgated by the Ministry of Finance requires the enterprises to compile this list since 1998 and formulated the guidelines and explanations for the Accounting Standards for Business Enterprises - Cash Flow Statement. In the past two years, through the compilation of the cash flow statement, I feel that there are many economic businesses and enterprises with complicated cash flow are difficult to operate according to different departments. I talk about this view