在编制现金流量表时,有些企业容易进入以下四大误区。误区一:没有划清“企业的往来资金”中经营性与筹资性的界限例:A公司向B公司借入100万元,收到银行存款,不久,A公司向B公司偿还80万元,已用银行存款支付。对于A公司,大部分企业在编制现金流量表时将往来资金当作经营活动产生 In the preparation of cash flow statement, some companies easy access to the following four errors. Misunderstanding 1: There is no definition of “business contacts,” the operating and financing limits Example: Company A borrowed 1000000 yuan from company B, received a bank deposit, and soon, A company to B company to repay 800000 yuan, has Pay by bank deposit. For Company A, most of the enterprises used the cash flow as the business activities in the preparation of the cash flow statement