一、随时确认法的理论基础 现金流量表是一张按收付实现制原则编报的反映企业现金流量的动态报表，依据总括收益观确认应纳入报表反映的内容。现金流量表不区分营业性现金收支和非营业性现金收支，也不按权责发生制原则区分应属于哪一个会计期间的收支，凡是本期发生的涉及现 First, the principle of ready-to-confirm method The cash flow statement is a report prepared by the principle of cash receipts and payments to reflect the dynamic cash flow statements of the company, according to the concept of general revenue should be included in the statement reflected in the report. Cash flow statement does not distinguish between operating cash receipts and payments and non-operating cash receipts and payments, nor according to the principle of accruals to distinguish between the accounting period should belong to the revenue and expenditure,