The statement of cash flows is usually the last pro forma statement prepared.

现金流量表通常是最后编制的预计决算表。

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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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How would it affect the Income Statement and Statement of Cash Flows?

它对损益表和现金流量表会有哪些影响？

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You get that number by taking the "cash flow from operations" reported on the "consolidated statement of cash flows, " then subtracting capital expenditures.

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This section is important but again more key for financial analysts because it contains the bulk of information regarding business metrics and the nitty-gritty details in the financial statements (it typically goes through each line item of income statements, balance sheet, and statement of cash flows).

FORBES: Connect

Nowhere on the income statement, balance sheet or cash flow statement is there any mention of reserves or valuation allowances.

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