五、怎样使现金流量表编制规范化企业的经营、投资及财务活动是很频繁的,在上述海达公司的例子是把该公司一年来的全部活动汇总成15笔分录,在实际编制时要把每笔分录都写入工作底稿内,那是不可能的。所以在实践当中,我们往往采用一个把企业的期初和期末的资产负债表进行比较,将非现金科目的差异进行分析。现金流量表的目的是要指出本期现金变动的本质。现金的变化,实际上是资产负债表中全部非现金科目的变化。为使表达方便起见,我们用字母代替会计名称A=现金B=非现金的全部流动资产c=非流动资产 Fifth, how to prepare the standardized cash flow statement business, investment and financial activities are frequent, in the above example of Haida company is the company’s total activities over the year into a total of 15 entries in the actual preparation of It is impossible to write every entry into the working paper. So in practice, we tend to use a comparison of the company’s opening and closing balance sheets to analyze the differences in non-cash subjects. The purpose of the cash flow statement is to point out the nature of the cash changes of the current period. The change in cash is actually the change in all non-cash items in the balance sheet. For the sake of expression, we replace the name of the account with a letter A = cash B = all non-cash current assets c = non-current assets