Enterprise financial management system，But it directly affects the development of the company，In terms of economic development，Each enterprise，No matter how big or small，Are required to prepare financial statements，In the financial statements，We can get a lot of information，For example, the business situation and operation of the enterprise，This is also a daily task for those working in finance，使用Kingdee financial softwareHow to prepare the cash flow statement？

In order to ensure that the preparation of financial statements can proceed smoothly, and to ensure the quality of the statements, friends engaged in finance and accounting work need to do a good job of preparation, preparation of financial statements to do what preparatory work？It can be summarized as the following points, which are verification of existing assets, liquidation of existing debts, cost review, internal reconciliation, trial balance and closing, which are the preparation work before the preparation of statements。

For a complete set of financial statements, at least the following parts are needed, we can summarize it as "four statement notes", they are balance sheet, income statement, cash flow statement and statement of changes in owners' equity, the notes here are notes。Among them, the formulation of the cash flow statement is a point that many people are prone to confusion, therefore, in order to facilitate everyone's memory, first we should be clear about how the formulation of the formula is derived, what is the meaning, clear the cause and nature, so it will be a lot of convenience。

Before the formulation of the cash flow statement is presented，One of the questions we need to be clear about is what does the category of cash flow look like，Generally speaking，The categories of cash flows are net cash flows from investing activities, net cash flows from financing activities and net cash flows from operating activities，We will proceed with the following process after we are clear about the categories。

So let's say we've identified the main table as the net cash flows from investing activities，Then the formula for preparing the cash flow statement is the cash received from the recovery of investments =(beginning of short-term investment period - end of short-term investment period)+(beginning of long-term equity investment period - end of long-term equity investment period)+(beginning of long-term debt investment period - end of long-term debt investment period)，Let's say in this formula，The beginning number is less than the ending number，That amount of time is accounted for in cash items paid out on investments。

The verification of existing assets is an important task before the preparation of the statement, which contains a lot of data, including some cash, notes receivable and the distribution of profits from various investments, etc。Every enterprise has economic contacts with foreign units, so it is inevitable that debts will be formed in economic contacts, so these debts should also be cleared in time to maintain the credibility of the enterprise。The formulation of the cash flow statement formula is to read complex, so friends engaged in accounting work should practice more, practice makes perfect, in the future, naturally on the content of these formulas clearly understood。