一、现金流量表及其作用 １什么是现金流量表 现金流量表是反映企业一定期间现金流入和现金流出信息的会计报表，是财务状况变动表的一种。目前己普遍将财务状况变动表狭义地定义为以营运资金为基础的财务状况变动表。 资产负债表反映了企业某一特定日期的资产、负债和所有者 First, the cash flow statement and its role 1 What is the cash flow statement Cash flow statement is to reflect the business of cash inflow and cash outflow information during a certain period of accounting statements, is a kind of financial position changes. The change in financial position has generally been narrowly defined as a working capital-based statement of financial position. The balance sheet reflects the firm’s assets, liabilities, and owners on a particular date