合并现金流量表的编制

The preparation of the consolidated statements of cash flows

新的合并财务报表会计准则及其《应用指南》，都只规定合并现金流量表的基本原则、一般要求和报表格式。作为合并现金流量表主要内容抵销分录的编制等．准则及其指南都未提及。本文以准则及其指南的规定为依据。结合具体会计实践，研究分析合并现金流量表的一般规则、合并前资料准备，特别是合并时抵销分录的编制。

Abstract： The new accounting standards and consolidated financial statements, the guide to application of consolidated cash flow statements only provide commonly basic principles, requirements and reporting format. As the main content consolidated cash flow statement compiling, offsetting entry criteria and guidelines were not mentioned. Based on the provisions of rules and guidelines for basis, combined with a specific accounting practice, this paper analyzes the general rules of consolidated cash flow statement before merger, the material preparation, especially when the merger of entries offset.