一、企业可以根据银行日记账和现金日记账中所列对应科目，直接或分析汇总填列。现金流量表中分为经营活动产生的现金流量；投资活动产生的现金流量；筹资活动产生的现金流量。并且按各项活动产生的现金流量分出明细，如果企业业务不复杂，可以将银行日记账和现金日记账中所列 First, the enterprise can be based on bank accounts and cash journal entries listed in the corresponding subjects, directly or analysis summary fill. The cash flow statement is divided into cash flows from operating activities; cash flows from investing activities; and cash flows from financing activities. And according to the cash flow generated by the activities of a breakdown, if the business is not complicated, you can put the bank journal and cash journal listed