笔者认为现金流量表的编制难点主要在该表的基本部分。有关企业会计准则培训教材中介绍的三段五栏式工作底稿法和T形帐户法过于繁琐,用于编制现金流量表的基本部分,在理论上是可行的,但在实际工作中是很难做到的。为了解决这个难点,通过试编、摸索,笔者设计了一种新的工作底稿,现作一介绍,供同行参考。一、工作底稿的设计基础《企业会计准则——现金流量表》定义了现金、现金等价物、现金流量等重要概念,并明确规定现金流量表应分为经营活动、投资活动和筹资活动报告企业的现金流量。按定义,现金及现金等价物都是资产类帐户核算的内容。资产类帐户必须遵守这样一个会计等式:期初余额+本期借方发生额-本期贷方发生额=期末余额变式即为:期末余额-期初余额=本期借方发生额-本期贷方发生额 The author believes that the difficulty of the preparation of cash flow statements is mainly in the basic part of the table. The three-section five-column working draft method and T-account method introduced in the training materials of Accounting Standards for Business Enterprises are too complicated for the preparation of the basic part of the cash flow statement, which is theoretically feasible. However, it is very difficult in practical work Do it In order to solve this difficulty, through the trial and error, groping, I designed a new working paper, is now an introduction for peer reference. First, the basis for the design work draft “Accounting Standards for Business Enterprises - Cash Flow Statement” defines the important concepts of cash, cash equivalents, cash flows and other clearly defined cash flow statement should be divided into business activities, investment activities and financing activities of the reporting enterprise cash flow. By definition, cash and cash equivalents are all accounted for in the asset class account. Asset class account must comply with such an accounting equation: beginning of the balance + the amount of the borrower this period - this period the amount of credit = end of the period the variation is as follows: the closing balance - the opening balance = the amount of the borrower this period - the current credit amount