合并现金流量表的编制在我国会计界仍然处于讨论阶段。
Making consolidated cash flow statement is still at the initiative stage in China.
合并现金流量表正确编制的关键是做好内部业务的抵销。
To ensure the correctness of consolidated cash flow statement, it is critical to offset the internal transactions properly.
合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。
The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the date of combination.
现金流量表的编制是广大会计实务工作者工作中的一个难题，特别是企业集团合并现金流量表的编制。
The preparation of the cash flow statement, especially the one of the business group is a hard job for the accountants.
合并现金流量表作为第三张主要报表已经为世界上一些主要国家的企业集团会计实务所采用，其编制也成为我国会计实务的研究内容。
As the third report form, the merging form of cash flow has been widely used by accounting offices of enterprise groups in some major countries, then it becomes the focus object in our country.
合并现金流量表作为第三张主要报表已经为世界上一些主要国家的企业集团会计实务所采用，其编制也成为我国会计实务的研究内容。
As the third report form, the merging form of cash flow has been widely used by accounting offices of enterprise groups in some major countries, then it becomes the focus object in our country.
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