The relationship between cash flow statement and cash flow statement is 1. This table reflects the inflow and outflow information of cash and cash equivalents in a certain accounting period of small enterprises. 2. This year's column reflects the cumulative actual amount of each project from the beginning of the year to the end of the reporting period or the actual amount of this year. When preparing the annual financial accounting report, the cumulative actual figures of the previous year should also be listed. If the item names and contents in the previous annual cash flow statement are inconsistent with those in this year's cash flow statement, the item names and figures in the previous annual cash flow statement should be adjusted according to the provisions of this year and filled in the year column of this table. 3. The term "cash" as mentioned in this Note refers to the cash on hand of small enterprises and deposits that can be used for payment at any time, including cash, bank deposits and other monetary funds that can be used for payment at any time. The term "cash equivalents" as mentioned in this note has strong liquidity and can be easily converted into cash with a known amount, which refers to the investment held by small enterprises with short term and low risk of liquidity value change (unless otherwise specified, the cash referred to below includes cash equivalents). 4. The cash flow statement shall reflect the cash flow generated from operating activities, investment activities and financing activities respectively. The cash flow mentioned in this note refers to the inflow and outflow of cash. 5. The cash flow statement should generally be reflected by the total cash inflow and outflow. Cash collected or paid on behalf of customers, as well as cash income and cash expenditure of projects with fast turnover, large amount and short term, can be reflected on a net basis. Small enterprises should use the direct method to report the cash flow of operating activities. 6. The contents and filling methods of each item in this table are as follows: (1) Cash flow from operating activities ① Cash items received from selling goods and providing services reflect the actual cash received by small enterprises from selling goods and providing services (including sales income and value-added tax payable to buyers), including cash received from selling goods and providing services in the current period, cash received from selling goods and providing services in the previous period and accounts received in advance in the current period, minus cash returned in the current period. Cash received by small enterprises in sales of materials and other businesses is also reflected in this project. This item can be filled in according to the records of cash, bank deposits, accounts receivable, notes receivable, main business income and other business income. (2) Other cash items received related to business activities reflect other cash inflows related to business activities of small enterprises except cash received from selling goods and providing services, such as fine income and cash compensation income received by individuals from losses of current assets. Other cash inflows, if of greater value, should be reflected in a separate project. This item can be filled in according to the records of cash, bank deposits, non-operating income and other subjects. (3) Cash items for purchasing commodities and accepting services reflect the actual cash paid by small enterprises for purchasing materials, commodities and accepting services, including cash paid for purchasing materials, commodities and accepting services in the current period (including VAT input tax), as well as unpaid items for purchasing commodities and accepting services in the previous period and prepayments in the current period. The cash received from the repurchase payment in this period shall be deducted from this project. This item can be filled in according to the records of cash, bank deposits, accounts payable, notes payable, main business costs and other subjects. (4) Cash items paid to and for employees reflect the cash actually paid to and for employees by small enterprises, including wages, bonuses, various allowances and subsidies actually paid to employees in this period, and other expenses paid for employees. Wages paid to construction workers are reflected in cash items paid for the purchase and construction of fixed assets, intangible assets and other long-term assets. This item can be filled out according to the records of wages payable, cash, bank deposits and other subjects. Social insurance funds such as pension and unemployment, supplementary pension insurance, housing accumulation fund, housing difficulties subsidies paid to employees, and other welfare funds paid to employees by small enterprises should be reflected in this project and cash items paid for fixed assets, intangible assets and other long-term assets purchased and constructed according to the nature of employees' work and service targets. ⑤ The paid taxes and fees reflect all kinds of taxes and fees paid by small enterprises according to regulations, including the taxes and fees incurred and paid in this period, as well as the taxes and fees paid in advance in this period, such as education surcharge, mineral resources compensation fee, stamp duty, property tax, land value-added tax, vehicle and vessel use tax and business tax. It does not include taxes and fees included in the value of fixed assets, farmland occupation tax actually paid, etc. , and does not include all kinds of taxes and fees returned in this period due to overcharge. This item can be filled out according to the records of payable taxes, cash, bank deposits and other subjects. ⑥ Other cash items related to business activities paid reflect other cash outflows related to business activities paid by small enterprises except the above items, such as fines, travel expenses paid, business entertainment expenses, insurance premiums paid, etc. Other cash outflows, if of great value, should be reflected separately. This item can be filled in according to the record analysis of related subjects. (2) Cash flow from investment activities ① Cash items received from investment recovery reflect the cash received by small enterprises from selling, transferring or recovering short-term investments and long-term equity investments other than due cash equivalents, and from recovering the principal of long-term debt investment. It does not include the interest recovered from long-term debt investment and the recovered non-cash assets. This project can be filled out according to the records of short-term investment, long-term equity investment, cash, bank deposits and other subjects. (2) Cash items received from investment income reflect cash dividends and interest obtained by small enterprises due to equity investment and debt investment, excluding stock dividends. This item can be filled out according to the records of cash, bank deposits, investment income and other subjects. (3) The net cash recovered from the disposal of fixed assets, intangible assets and other long-term assets reflects the net cash obtained by small enterprises from the disposal of fixed assets, intangible assets and other long-term assets, minus the related expenses paid for the disposal of these assets. This project can be filled out according to the records of fixed assets clearing, cash, bank deposits and other subjects. (4) Other cash items related to investment activities received reflect other cash inflows related to investment activities received by small enterprises except the above items. Other cash inflows, if of greater value, should be reflected in a separate project. This item can be filled in according to the record analysis of related subjects. ⑤ Cash items paid for the purchase and construction of fixed assets, intangible assets and other long-term assets reflect the cash paid by small enterprises for the purchase and construction of fixed assets and the acquisition of intangible assets and other long-term assets, excluding the capitalization of loan interest incurred for the purchase and construction of fixed assets and the rental fees paid for financing the lease of fixed assets. The loan interest and lease fees paid for financing fixed assets are reflected in the cash flow generated by financing activities. This project can be filled in according to the records of fixed assets, construction in progress, intangible assets, cash, bank deposits and other subjects. ⑥ Cash items paid for investment reflect the cash paid by small enterprises for equity investment and debt investment, including short-term stock investment, short-term bond investment, long-term equity investment and long-term debt investment obtained by small enterprises, as well as additional fees such as commissions and handling fees. This project can be filled out according to the records of long-term equity investment, long-term creditor's rights investment, short-term investment, cash, bank deposits and other subjects. ⑦ Other cash items related to investment activities paid reflect other cash outflows related to investment activities paid by small enterprises except the above items. Other cash outflows, if of greater value, should be reflected in a separate project. This item can be filled in according to the records of related subjects. (3) Cash flow generated by fund-raising activities ① Cash items received by absorbing investment reflect the cash invested by investors received by small enterprises. This project can be filled out according to the records of paid-in capital, cash, bank deposits and other subjects. (2) Cash items received by loans reflect the cash received by small enterprises by borrowing various short-term and long-term loans. This project can be filled out according to the records of short-term loans, long-term loans, cash, bank deposits and other subjects. (3) Other cash items related to fund-raising activities received reflect other cash inflows related to fund-raising activities received by small enterprises except the above items, such as accepting cash donations. This item can be filled in according to the records of related subjects. (4) Cash items paid for debt repayment reflect the principal paid by small enterprises in cash, including repayment of loan principal of financial enterprises. The loan interest repaid by small enterprises is reflected in the cash items paid for dividend distribution, profit or interest payment, and is not included in this project. This project can be filled out according to the records of short-term loans, long-term loans, cash, bank deposits and other subjects. ⑤ Cash items paid by distributing dividends, profits or paying interest reflect the actual cash dividends paid by small enterprises, profits paid to other investment units and loan interest paid. This item can be filled in according to the records of payable profits, financial expenses, long-term loans, cash, bank deposits and other subjects. ⑥ Other cash items related to fund-raising activities paid reflect other cash outflows related to fund-raising activities paid by small enterprises except the above items, such as cash donations, lease fees paid for financing fixed assets, etc. This item can be filled in according to the records of related subjects. ⑦ The impact of exchange rate changes on cash reflects the difference between the RMB amount converted by the cash flow of small enterprises at the current exchange rate or the average exchange rate and the RMB amount converted by the net increase of foreign currency cash and cash equivalents at the end of the period. Cross-checking of cash flow statement China's cash flow statement is divided into two parts: basic part and supplementary information. The basic part is compiled by direct method, that is, based on the current operating income, the increase and decrease of current assets and current liabilities related to operating activities are adjusted, the actually received operating income and other income are listed, the operating costs and other expenses actually paid in cash are listed, and the cash inflow and cash outflow and their net amount are calculated. Supplementary information is compiled by indirect method, that is, on the basis of current net profit, relevant items are adjusted. Direct method and indirect method are different in calculating cash flow, but the net cash flow finally calculated is the same. The cross-checking relationship of the cash flow statement is mainly reflected in the relationship between the items in the statement and other statements. (I) Cross-checking relationship of items in cash flow statement (basic part) First of all, cash items received from selling goods and providing services plus rent received, VAT output tax received and VAT returned, tax refund other than VAT received and other items related to business activities received are equal to the subtotal amount of cash inflow from business activities. Second, cash items paid for goods and services plus cash paid for operating leases, cash paid to and for employees, value-added tax, income tax, taxes other than value-added tax and income tax, and other cash related to operating activities are equal to the subtotal amount of cash outflow from operating activities. Third, the subtotal amount of cash inflow from operating activities minus the subtotal amount of cash outflow from operating activities equals the net cash flow from operating activities. Fourth, the amount of cash received from investment recovery plus cash received from dividends or profits, cash received from bond interest income, net cash received from disposal of fixed assets, intangible assets and other long-term assets, and other cash related to investment activities is equal to the subtotal amount of cash inflow from investment activities. Fifth, the cash items paid for the purchase and construction of fixed assets, intangible assets and other long-term assets, plus the cash paid for equity investment, debt investment and other cash related to investment activities, are equal to the subtotal amount of cash outflow from investment activities. Sixth, the subtotal amount of cash inflow from investment activities minus the subtotal amount of cash outflow from investment activities is equal to the net cash flow generated from investment activities. Seventh, the cash items received by absorbing equity investment, plus the cash received by issuing bonds, loans and other cash related to financing activities, are equal to the subtotal amount of cash inflow from financing activities. Eighth, cash items paid for debt repayment, cash paid for financing expenses, cash paid for dividends or profit distribution, cash paid for interest, cash paid for financing lease, cash paid for reducing registered capital and other cash items related to financing activities are equal to the subtotal amount of cash outflow from financing activities. Ninth, the subtotal amount of cash flow from financing activities, minus the subtotal amount of cash outflow from financing activities, equals to the net cash flow from financing activities, net cash flow from operating activities, plus net cash flow from investment activities and net cash flow from financing activities, equals to the net increase of cash and cash equivalents. (II) Cross-checking relationship of items in cash flow statement (supplementary information) 1. Adjust net profit to cash flow from operating activities: on the basis of net profit items, bad debts, depreciation of fixed assets, amortization of intangible assets, losses from disposal of fixed assets, intangible assets and other long-term assets (less: gains), losses from scrapping of fixed assets, financial expenses and investment losses (less: gains) that did not cause cash changes, and deferred taxes are deducted (less). Decrease (decrease: increase) in inventory and decrease (decrease: decrease) in operating receivables 2. The ending balance of cash minus the opening balance of cash, plus the ending balance of cash equivalents minus the opening balance of cash equivalents, equals the net increase of cash and cash equivalents. Second, the net increase of cash and cash equivalents in the basic part is equal to the net increase of cash and cash equivalents in the supplementary materials. (IV) Cross-checking relationship between cash flow statement and other statements Most of the cash flow statement items are filled out according to the analysis of account records, but some items can be compiled according to statements such as income statement or balance sheet, so there is a certain cross-checking relationship between cash flow statement and these statements. First, in the absence of cash equivalents, check and match the difference between the net increase of cash and cash equivalents in the basic part and supplementary information and the monetary fund items in the balance sheet at the end of the year and the beginning of the year; Second, the net profit items in the supplementary materials should be checked with the net profit items in the income statement; Three, the inventory decrease (or increase) items in the supplementary information, should be based on the total difference of inventory items in the balance sheet or inventory list at the end of the year minus the number at the beginning of the year to check; 4. The decrease (or increase) of operating receivables in supplementary materials shall be checked by the total difference between the year-end number of notes receivable, accounts receivable and other receivables in the balance sheet minus the year-beginning number; V. The increase (or decrease) of business payable items in supplementary materials shall be checked with the total difference between the year-end amount of notes payable, accounts payable and other payable items in the balance sheet minus the year-end amount. Seek advice from experts.