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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