现金流量表是反映企业报告期现金和现金等价物流入和流出的财务报表。现金流量表的各项目可以根据不同行业、不同企业结合管理需要进行不同形式的划分。
现金流量表分为主表和附表（即补充资料）两大部分。主表的各项目金额实际上就是每笔现金流入、流出的归属，而附表的各项目金额则是相应会计账户的当期发生额或期末与期初余额的差额。附表是现金流量表中不可或缺的一部分，以下是笔者对现金流量表附表填列所进行的总结。
一般情况下，附表项目可以直接取相应会计账户的发生额或余额，分述如下：
1.净利润，取利润分配表“净利润”项目。
2.计提的资产减值准备。
3.固定资产折旧，取“制造费用”、“管理费用”、“营业费用”、“其他业务成本”等账户所属的“折旧费”明细账户借方发生额。
4.无形资产摊销，取“管理费用”等账户所属“无形资产摊销”明细账户借方发生额。
5.长期待摊费用摊销，取“制造费用”、“营业费用”、“管理费用”等账户所属“长期待摊费用摊销”明细账户借方发生额。
6.待摊费用减少，取“待摊费用”账户的期初、期末余额的差额。
7.预提费用增加，取“预提费用”账户的期末、期初余额的差额。
8.处置固定资产、无形资产和其他长期资产的损失，取“营业外收入”、“营业外支出”、“其他业务收入”、“其他业务成本”等账户所属“处置固定资产净收益”、“处置固定资产净损失”、“出售无形资产收益”、“出售无形资产损失”等明细账户的借方发生额与贷方发生额的差额。
9.固定资产报废损失，取“营业外支出”账户所属“固定资产盘亏”明细账户借方发生额与“营业外收入”账户所属“固定资产盘盈”贷方发生额的差额。
10.财务费用，取“财务费用”账户所属“利息支出”明细账户借方发生额，不包括“利息收入”等其他明细账户发生额。
11.投资损失，取“投资收益”账户借方发生额，
12.递延税贷项，取“递延税款”账户期末、期初余额的差额。
13.存货的减少，取与经营活动有关的“原材料”、“库存商品”、“生产成本”等所有存货账户的期初、期末余额的差额。
14.经营性应收项目的减少，取与经营活动有关的“应收账款”、“其他应收款”、“预付账款”等账户的期初、期末余额的差额。
15.经营性应付项目的增加，取与经营活动有关的“应付账款”、“预收账款”、“应付职工薪酬”、“应交税费”、“其他应交款”、“其他应付款”等账户的期末、期初余额的差额。
Statement of cash flow table compilation points
Cash flow statement reflects the enterprise reporting period cash and cash equivalent inflow and outflow of financial statements. Cash flow table for various items can be different according to different industries, enterprises with the management needs of different forms of.
The cash flow statement is divided into a main sheet and schedule (i.e., supplementary information) two parts. The main form of the project amount is actually each cash inflow, outflow of attribution, and the schedule of the project amount is the relevant account current amount or ending and beginning balance balance. Schedule is the statement of cash flows is an indispensable part, the following is the author of the cash flow table to fill out the summary schedule.
In general, schedule project can directly take the corresponding account amount or balance, as follows:
1 net profit, and profit distribution statement" net profit" project.
The 2 provision for impairment of assets.
3 depreciation of fixed assets, taking " production charge"," management fees"," operating expenses"," other business cost" account of their " depreciation" detail account debit side occurrence forehead.
4 the amortization of intangible assets, and" management fees" and other accounts of" intangible assets" detail account debit side occurrence forehead.
5 long-term deferred expenses, taking " production charge"," operating expenses"," management fees" and other accounts of" long-term deferred expenses" detail account debit side occurrence forehead.
6 prepaid expenses reduce," prepaid expenses" accounts at the beginning of the period, the final balance the difference.
7 increase in accrued expenses, take" accrued expenses" account end of term, beginning balance balance.
8 the disposal of fixed assets, intangible assets and other long-term assets loss, take the "non-operating income"," operating expenses"," other income"," other business cost" account place belongs to" net income on disposal of fixed assets"," net loss on disposal of fixed assets"," gain on disposal of intangible assets ."," loss on sales of intangible assets" and other detailed account debit side occurrence forehead and credit amount of variance.
The 9 losses on disposal of fixed assets," operating expenses" account place belongs to" fixed assets inventory surplus" detail account debit side occurrence forehead and" operating income" account of" fixed assets inventory surplus" credit amount of variance.
10 financial cost, take" financial expenses" account place belongs to" interest" detail account debit side occurrence forehead, does not include" interest income" and other detail account amount.
11 investment losses," investment income" account debit side occurrence forehead,
Deferred tax credits in 12, taking the" deferred tax" account end of term, beginning balance balance.
13 decrease in inventory, and business activities related to" raw material"," stock"," production cost" of all inventory account at the beginning of the period, the final balance the difference.
14/ decrease in operating receivables, and business activities related to" accounts receivable"," other receivables"," advance payment" accounts at the beginning of the period, the final balance the difference.
15 increase in operating payables, and business activities related to the" accounts payable"," ar"," pay staff salary"," taxes payable"," other payables"," other payable" account end of term, beginning balance balance.