财政部发布的《企业会计准则──现金流量表》（以下简称准则）要求企业从１９９８年１月１日编制现金流量表，引起了业内人士的高度重视。本文结合准则有关规定，仅就其中没有明确而实际工作中存在的几项具体业务在现金流量表上如何列示问题进行探讨，以期对报表编制者提供参 The “Accounting Standards for Business Enterprises - Cash Flow Statement” (hereinafter referred to as the “Guidelines”) promulgated by the Ministry of Finance requires the establishment of the cash flow statement on January 1, 1998, which has aroused great attention of the people in the trade. Based on the relevant provisions of the Code, this article only discusses how to list several specific businesses that exist in the cash flow statement without explicit and actual work, in order to provide reference for the report preparers