现金流量表的编制方法主要分为依靠财务软件与手工编制两种,但两种方法各有优缺点。本文在分析两种方法原理的基础上,提出财务软件与手工相结合编制现金流量表的方法。实践表明,该方法可以扬长避短、可操作性强。 The method of preparation of cash flow statement is mainly divided into two kinds of relying on financial software and manual preparation, but the two methods have their own advantages and disadvantages. Based on the analysis of the principle of the two methods, this paper puts forward the method of combining the financial software and manual to prepare the cash flow statement. Practice shows that this method can avoid weaknesses and strong maneuverability.