摘要：The drafting of the cash flow statement is connected with transforming indexes of the report about financial results to the report about money streams on the types of activity, its necessity is predetermined that the report about financial results drafts on the principle of extra charge, and the cash flow statement – on the cash desk principle. So profits and charges are represented at its extra charge in the report about financial results, when possibly the earned money aren’t got yet, and charges aren’t prepaid yet. It is conditioned divergences between the expected income of the enterprise and balance of free money on its accounts. The cash flow statement must promote analyse of reasons of these divergences.
