摘要
本文研究了现金流量表的编制方法，对刚刚颁布的《企业会计准则──现金流量表》 的教学和实践具有一定的现实意义。
This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.
