Analysis of enterprise s cash flow statements;

Analysis on Accurately compiled Cash flow statement;

Analysis on cash flow and the cash flow of investment project in cash flow statement;

Comparison between China s and foreign statement of cash flows and improvement of China s statement of cash flow;

Analysis on the Comparative Advantage of Statement of Cash Flow and Statement of Changes in Financial Position;

The compiling of statement of cash flow is one of thed ifficultiesi nt eachingc ollegef inancialm ajors.

In cash flow statements, there is a very important item——"cash received from sales of goods or rendering of services".

This paper elaborates on the financial adaptability and the r eal yield ability of the enterprise reflected in cash flow statements.

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.

The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion;

On the analysis and utilization of cash flow table information;

Through editing the cash flow table,the company can master the cash flow information on time,and lay a solid foundation for using the capital scientifically and reasonably,and promoting the capital usage to its maximum.

Cash flow sheet can be used to effectively analyzing financial status of an enterprise, and understand current operation capability of the enterprise from macro and micro point of view.

Based on the recognition on cash flow sheet.

It is changing the way of forming the cash flow sheet,shortening the time of making and reporting the journal sheet,adding the accumulation column to enhance the report prescription and comparability,furthering to subdivide the cash flow report to raise its usefulness and asking the listed company to provide the forecasting report of cash flow to raise its perspective.