《企业会计准则———现金流量表》对现金流量表的编制方法有两种，一种为工作底稿法，一种为“Ｔ”形账户法，这两种方法均是以利润表和资产负债表为基础，分析编制调整分录，再将调整分录过入工作底稿或Ｔ形账户中，根据工作底稿或Ｔ形账户编制出正式的现金流量表。我认... “Accounting Standards for Business Enterprises --- Cash Flow Statement” There are two ways to prepare the cash flow statement, one is the working draft method and the other is the “T” shaped account method. Both of these methods are based on the income statement and assets Based on the balance sheet, analyze the preparation of adjustment entries, and then adjust the entries into the working papers or T-shaped accounts, according to the working papers or T-shaped accounts prepared a formal cash flow statement. I think...