现金流量表是以现金为基础编制的财务状况变动表，它反映企业一定期间内现金的流入和流出，表明企业获得现金的能力。这里的现金是指企业库存现金、可以随时用于支付的存款以及现金等价物。现金等价物是指企业持有的期限短、流动性强、易于转换为已知金额的现金、价值变动风险 The cash flow statement is a cash-based statement of changes in the financial position that reflects the inflow and outflow of cash over a period of time, indicating the ability of the enterprise to receive cash. Cash here refers to the cash in the company’s stock, deposits and cash equivalents ready for payment. Cash equivalents refer to the short-term, highly liquid cash that is readily convertible into known amounts by an enterprise, and the risk of changes in value