摘要:現(xiàn)金流量表作為以收付實(shí)現(xiàn)制為基礎(chǔ)編制的報(bào)表，綜合反映了企業(yè)某一特定時(shí)期的現(xiàn)金流量的狀況。自我國(guó)的《企業(yè)會(huì)計(jì)準(zhǔn)則—現(xiàn)金流量表》正式實(shí)施，現(xiàn)金流量表在向報(bào)表的使用者提供可靠信息以評(píng)價(jià)企業(yè)獲得現(xiàn)金的能力的這一方面，起到了很好的作用，向與國(guó)際會(huì)計(jì)準(zhǔn)則的接軌邁出了非常重要的一步。但是在會(huì)計(jì)實(shí)務(wù)操作中，現(xiàn)金流量表的編制是不易于操作的，如何準(zhǔn)確快捷地編制現(xiàn)金流量表成為了會(huì)計(jì)界非常重要的課題。如果選擇不合適的編制方法，會(huì)導(dǎo)致編制現(xiàn)金流量表的工作的繁雜，信息使用者更加不方便從現(xiàn)金流量的角度對(duì)企業(yè)的各方面能力進(jìn)行考核，從而使得報(bào)表使用者不能很好的以企業(yè)經(jīng)營(yíng)活動(dòng)中產(chǎn)生的現(xiàn)金流量?jī)纛~做標(biāo)準(zhǔn)來(lái)評(píng)價(jià)企業(yè)的償債能力。

　　　本文以探究現(xiàn)金流量表的編制方法為基礎(chǔ)，以巴大寶鼎生物飼料有限公司為研究對(duì)象，以目前現(xiàn)有的部分現(xiàn)金流量表的編制方法，對(duì)該公司的業(yè)務(wù)、數(shù)據(jù)進(jìn)行分析編制現(xiàn)金流量表，再根據(jù)編制過(guò)程歸納所使用的現(xiàn)金流量表編制方法的優(yōu)缺點(diǎn)。我國(guó)目前的企業(yè)應(yīng)該在直接法的基礎(chǔ)上，根據(jù)企業(yè)特色選擇針對(duì)該行業(yè)合適的編制方法，簡(jiǎn)化工作程序，提供更準(zhǔn)確的會(huì)計(jì)信息。

關(guān)鍵詞 現(xiàn)金流量表；編制方法；會(huì)計(jì)信息

Abstract:Statement of cash flows, based on cash, reflect the comprehensive condition of cash flow of a company during a certain period of time. Ever since the implementation of 《Business Accounting Standards——Statement of Cash Flows》,statement of cash flow have helped users a great deal to assess the competence of a company in attracting capitals with the accurate information, thus leading China’s accounting industry a step closer to the International level. However, in daily practice, to make a cash chart is a complicated process and it is always a hot issue in accounting on how to make statement of cash flows quickly and accurately. An inappropriate making method may cause the waste of time and even worse fails users in the assessement of a company from the perspective of cash flow, which is a key factor in deciding a company’s debt-paying ability based on the net cash flows from its business activities.

　　　This thesis, based on the making method of statement of cash flows, taking BadaBaoding Biological Feed Co., Ltd. as the research object, analyzes its making methods of statement of cash flows, and meanwhile summarizes the differnces in the making methods of different company categories. I think companies should, on the basis of direct method, choose the appropriate making methods according to the industry they belong to so they can simplify working procedure and offer the more accurate accounting information.

Keywords  Statement of Cash Flows  Methods of Preparation  Accounting Information