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现金流量表的传统编制方法令人难以理解，缺乏可操作性。课题组认为：根据传统日记账编 制现金流量表时，更新两种观念，采用一种记凭账证格式，调整三种日记账格式即可迅速、直接地地编 制出现金流量表。
The traditional method of preparing cash flow statements is difficult to understand and lacks operability. The group believes that when preparing the cash flow statement based on traditional journal, two concepts are updated and a cash flow statement can be prepared quickly and directly by adopting a format of note accounting and adjustment of three journal formats.