现金流量表帮助使用者获悉某一时间段企业经营活动、投资活动、筹资活动的现金流量变化,弥补了以权责发生制为编制基础的其他三张报表的不足,提供了很多重要的财务信息。但是,现金流量表的流量划分存在一定的武断性,在实务中许多特殊业务的处理也存在争议。针对接受捐赠、在建工程领用材料的增值税、非货币性资产交换中的补价、应收账款的贴现、融资租入固定资产等如何在现金流量表中分类列示进行探讨,以帮助解决相关的实务问题。 The cash flow statement helps users learn about the cash flow changes in business activities, investment activities and fund raising activities during a certain period of time, and makes up for the deficiency of the other three statements based on the accrual basis. It provides many important financial information . However, there is a certain amount of arbitrary flow in the flow of cash flow statements. In practice, the handling of many special businesses is also controversial. For the acceptance of donations, value added tax on materials for construction in progress, premiums paid in exchange of non-monetary assets, discounts on trade receivables, fixed assets under finance leases, etc. are discussed in the cash flow statement Help solve related practical problems.