现金流量表是反映企业在某一特定时期内现金流入、流出及流入流出净额状况的财务报表,它如同桥梁沟通了资产负债表和利润表的会计信息,是对资产负债表和利润表的动态补充。现金流量表进一步完善了企业的对外会计报表体系,从而向报表使用者提供更全面、有用的信息。 Cash flow statement is to reflect the enterprise in a particular period of cash inflows, outflows and inflows of net outflow of financial statements, it bridges the bridge between the balance sheet and income statement of accounting information, is the balance sheet and income statement Dynamic supplement. The cash flow statement further improves the enterprise’s external accounting statement system and provides the report users with more comprehensive and useful information.