一、现金流量的确认问题现金流量指以货币金额表示的企业现金和现金等价物的流入和流出的数量。从权责发生制的角度看,“现金流量很少涉及确认的问题,因为一切现金收付在其发生时均已予以确认。报告现金流量不涉及估计或分配。同时,除在现金流量表中有关项目分类以外,也很少涉及判断。” I. Confirmation of Cash Flows Cash flow refers to the amount of inflows and outflows of cash and cash equivalents in the form of monetary amounts. In terms of accrual basis, “cash flow seldom involves the issue of recognition because all cash receipts and payments are recognized at the time of their occurrence.” The reported cash flows do not involve estimates or allocations. At the same time, except for cash flow statement In addition to the project classification, but also rarely involved in judgments. "