Compared with other report forms, the cash flow form can better present the scale and structure of cash flow.
现金流量表与其它报表相比更能表现现金流量的规模和结构。
The standard form of a cash flow statement is a bit hard to comprehend in my opinion and I don't think it does a very good job of describing the various aspects of cash flow in a business.
我觉得现金流量表的标准形式有点难以理解,因此我并不认为在描述企业现金流的各个方面上,它能做得很好。
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。
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