我国《企业会计准则第31号——现金流量表》规范了现金流量表的编制和列报。并针对准则出台了配套的讲解,但准则和讲解只是原则性的规定,主要是针对一般性会计事项提供指导性编制方法。笔者在实务中接触到一些现金流量表的编制方面的问题,在此做个简单的探讨。一、现金及现金等价物的确定问题现金流量表准则规定:“现金是指企业库存现金以及可以随时用于支付的存款”。“现金等价物,是指企业持有的期限 China’s ”Accounting Standards for Business Enterprises No. 31 - Cash Flow Statement“ standardizes the preparation and presentation of the cash flow statement. And for the guidelines issued a supporting explanation, but the guidelines and explanations is only the principle of provisions, mainly for general guidance on the preparation of accounting matters. In practice, I came into contact with some aspects of the preparation of cash flow statements, to be a simple discussion here. First, the determination of cash and cash equivalents Cash flow statement standards: ”cash refers to the cash in the business inventory and can be used to pay the deposit “. ”Cash equivalents, refers to the business holding period