This step is complex, but it can provide the basis on statement of cash flows.

这一步骤比较复杂，但它是现金流量表的基础。

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Based on the above data, we can prepare the statement of cash flows.

以上述数据为基础，我们就可以编制现金流量表了。

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We should distinguish them individually, classify their categories of cash flows, and fill in the proper items on the statement of cash flows.

我们应当对它们逐项甄别，弄清它们的类别归属，最终填入到现金流量表的合适的项目之中。

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We should distinguish them individually, classify their categories of cash flows, and fill in the proper items on the statement of cash flows.

我们应当对它们逐项甄别，弄清它们的类别归属，最终填入到现金流量表的合适的项目之中。

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