企业会计准则——现金流量表附件 4引言　　1本准则规范现金流量表的编制方法及其应提供的信息。　　2编制现金流量表的目的，是为会计报表使用者提供企业一定会计期间内现金和现金等价物流入和流出的信息，以便于会计报表使用者了解和评价企业获取现金和现金等价物的能力 Accounting Standards for Business Enterprises - Cash Flow Statement Annex 4 Introduction 1 This Code regulates the preparation of the cash flow statement and the information it should provide. 2 The purpose of preparing the cash flow statement is to provide the users of the financial statements with information on the inflows and outflows of cash and cash equivalents during the accounting period of the enterprise so that the users of the accounting statements can understand and evaluate the enterprise’s ability to obtain cash and cash equivalents