(Issued on 18 January 2001, and effective as of 1 January 2001)
（2001年1月1日印发，2001年1月18日起施行）
FOREWORD
1. These Guidelines standardize the method of formulation of cash flow statements and the information to be provided in such statements.
引言
Enterprise Accounting Guidelines - Cash Flow Statement (Revised)
财政部企业会计准则 — 现金流量表（修订）
(Issued on 18 January 2001, and effective as of 1 January 2001)FOREWORD1. These Guidelines standardize the method of formulation of cash flow statements…
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