In addition, it suggests "memorandum of statement of cash flows method "to advoid complex entry adjustments in traditional framework, which is sure to solve the problems existing in the preparation of statement of cash flows at present.

Analysis of enterprise s cash flow statements;

Analysis on Accurately compiled Cash flow statement;

Analysis on cash flow and the cash flow of investment project in cash flow statement;

Comparison between China s and foreign statement of cash flows and improvement of China s statement of cash flow;

Analysis on the Comparative Advantage of Statement of Cash Flow and Statement of Changes in Financial Position;

The compiling of statement of cash flow is one of thed ifficultiesi nt eachingc ollegef inancialm ajors.

In cash flow statements, there is a very important item——"cash received from sales of goods or rendering of services".

This paper elaborates on the financial adaptability and the r eal yield ability of the enterprise reflected in cash flow statements.

This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.

The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion;

On the analysis and utilization of cash flow table information;

Through editing the cash flow table,the company can master the cash flow information on time,and lay a solid foundation for using the capital scientifically and reasonably,and promoting the capital usage to its maximum.