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1·The paper introduces several problems in drawing up cash flow table by working manuscript. Its emphasis is on how to draw up adjusting subcategory.

本文主要介绍了通过工作底稿法编制“现金流量表”的几点问题，其中主要说明了如何编制调整分录。

2·It is the living basis for enterprise. notice the should be used with the assets debt list and profit loss list while using cash flow table. So the enterprise would achieve great benefit.

用现金流量表时要注意与资产负债表和损益表相结合，使企业获得更大的利润。

3·Balance sheet table time be loaded with seeks up-to-date financial statement in 2010 balance sheet, profit and loss statement, Consolidated Cash Flow statement.

资产负债表表格下载求2010年最新财务报表资产负债表，损益表，现金流量表。

4·Supplementary data for the table of cash flow mainly is made by an indirect approach.

现金流量表补充资料主要采用间接法编制。

5·From another Census Bureau table we can make educated estimates of the total cash-flow represented by the 5 million delinquencies.

从另一个人口普查局表我们可以使万拖欠教育预算总额的5现金流代表。