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1、精选优质文档-倾情为你奉上金蝶系统中生成现金流量表的两种设置方式作为一个资深老会计,深知财务三大报表做的重要性，但其中以现金流量表的编制难度最大，手工编制现金流量表10个人会有10个不同的结果，所以如何利用系统来自动生成现金流量表就很关键了.第一种：在建现金科目的时候，此科目选择现金流量项目来核算，在填制凭证的时候必须录入现金流量项目，凭证才能保存现金流量表的公式如下：项 目本期金额累计金额一、经营活动产生的现金流量： 销售商品、提供劳务收到的现金=ACCT("1001:1012|现金流量项目|CI1.01.01","JF","",0

2、,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.01.01","JL","",0,0,0,"") 收到的税费返还=ACCT("1001:1012|现金流量项目|CI1.01.02","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.01.02","JL","",0,0,0,""

3、;) 收到其他与经营活动有关的现金=ACCT("1001:1012|现金流量项目|CI1.01.03","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.01.03","JL","",0,0,0,"")经营活动现金流入小计=SUM(B3:B5)=SUM(C3:C5) 购买商品、接受劳务支付的现金=ACCT("1001:1012|现金流量项目|CI1.02.01","D

4、F","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.02.01","DL","",0,0,0,"") 支付给职工以及为职工支付的现金=ACCT("1001:1012|现金流量项目|CI1.02.02","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.02.02","DL",

5、"",0,0,0,"") 支付的各项税费=ACCT("1001:1012|现金流量项目|CI1.02.03","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.02.03","DL","",0,0,0,"") 支付其他与经营活动有关的现金=ACCT("1001:1012|现金流量项目|CI1.02.04","DF",&

6、quot;",0,0,0,"")-ACCT("1001:1012|现金流量项目|CI1.02.04","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.02.04","DL","",0,0,0,"")-ACCT("1001:1012|现金流量项目|CI1.02.04","JL","",0,0,0,"

7、")经营活动现金流出小计=SUM(B7:B10)=SUM(C7:C10)经营活动产生的现金流量净额=B6-B11=C6-C11二、投资活动产生的现金流量： 收回投资收到的现金=ACCT("1001:1012|现金流量项目|CI2.01.01","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.01","JL","RMB",0,0,0,"") 取得投资收益收到的现金=ACCT(

8、"1001:1012|现金流量项目|CI2.01.02","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.01","JL","RMB",0,0,0,"") 处置固定资产、无形资产和其他长期资产收回的现金净额=ACCT("1001:1012|现金流量项目|CI2.01.03","JF","RMB",0,0,0,"&q

9、uot;)=ACCT("1001:1012|现金流量项目|CI2.01.03","JL","RMB",0,0,0,"") 处置子公司及其他营业单位收到的现金净额=ACCT("1001:1012|现金流量项目|CI2.01.04","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.04","JL","RMB",0,0,0,&qu

10、ot;") 收到其他与投资活动有关的现金=ACCT("1001:1012|现金流量项目|CI2.01.05","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.05","JL","RMB",0,0,0,"")投资活动现金流入小计=SUM(B14:B18)=SUM(C14:C18) 购建固定资产、无形资产和其他长期资产支付的现金=ACCT("1001:1012|现金流

11、量项目|CI2.02.01","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.02.01","DL","",0,0,0,"") 投资支付的现金=ACCT("1001:1012|现金流量项目|CI2.02.02","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.02.02&qu

12、ot;,"DL","",0,0,0,"") 取得子公司及其他营业单位支付的现金净额=ACCT("1001:1012|现金流量项目|CI2.02.03","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.02.03","DL","",0,0,0,"") 支付其他与投资活动有关的现金=ACCT("1001:1012|现金流量项目|C

13、I2.02.04","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.02.04","DL","",0,0,0,"")投资活动现金流出小计=SUM(B20:B23)=SUM(C20:C23)投资活动产生的现金流量净额=B19-B24=C19-C24三、筹资活动产生的现金流量： 吸收投资收到的现金=ACCT("1001:1012|现金流量项目|CI3.01.01","JF&quo

14、t;,"",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.01.01","JL","",0,0,0,"") 取得借款收到的现金=ACCT("1001:1012|现金流量项目|CI3.01.02","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.01.02","JL",""

15、;,0,0,0,"") 收到其他与筹资活动有关的现金=ACCT("1001:1012|现金流量项目|CI3.01.03","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.01.03","JL","",0,0,0,"")筹资活动现金流入小计=SUM(B27:B29)=SUM(C27:C29) 偿还债务支付的现金=ACCT("1001:1012|现金流量项目|CI3.0

16、2.01","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.02.01","DL","",0,0,0,"") 分配股利、利润或偿付利息支付的现金=ACCT("1001:1012|现金流量项目|CI3.02.02","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.02.02&q

17、uot;,"DL","",0,0,0,"") 支付其他与筹资活动有关的现金=ACCT("1001:1012|现金流量项目|CI3.02.03","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.02.03","DL","",0,0,0,"")筹资活动现金流出小计=SUM(B31:B33)=SUM(C31:C33)筹资活动产生的现金流量净额

18、=B30-B34=C30-C34四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净增加额=B12+B25+B35+B36+=C12+C25+C35+C36加：期初现金及现金等价物余额=ACCT("1001:1012","JC","",0,0,0,"")=ACCT("1001:1012","JC","",0,1,0,"")六、期末现金及现金等价物余额=B37+B38=C37+C38第二种：不通过现金流量项目核算来生成现金流量表，用

19、指定现金流量项目的方法来出表，适用于现金科目未设置核算项目的凭证。项 目本年累计 本月金额一、经营活动产生的现金流量： 销售商品、提供劳务收到的现金=ACCTCASH("CI1.01.01","S","",0,1,0,"")=ACCTCASH("CI1.01.01","S","",0,0,0,"") 收到的税费返还=ACCTCASH("CI1.01.02","S","",0,1

20、,0,"")=ACCTCASH("CI1.01.02","S","",0,0,0,"") 收到其他与经营活动有关的现金=ACCTCASH("CI1.01.03","S","",0,1,0,"")=ACCTCASH("CI1.01.03","S","",0,0,0,"")经营活动现金流入小计=SUM(B3:B5)0 购买商品、接受劳务支付的

21、现金=ACCTCASH("CI1.02.01","S","",0,1,0,"")=ACCTCASH("CI1.02.01","S","",0,0,0,"") 支付给职工以及为职工支付的现金=ACCTCASH("CI1.02.02","S","",0,1,0,"")=ACCTCASH("CI1.02.02","S",&q

22、uot;",0,0,0,"") 支付的各项税费=ACCTCASH("CI1.02.03","S","",0,1,0,"")=ACCTCASH("CI1.02.03","S","",0,0,0,"") 支付其他与经营活动有关的现金=ACCTCASH("CI1.02.04","S","",0,1,0,"")=ACCTCASH(&qu

23、ot;CI1.02.04","S","",0,0,0,"")经营活动现金流出小计=SUM(B7:B10)=SUM(C7:C10)经营活动产生的现金流量净额=B6-B11=C6-C11二、投资活动产生的现金流量： 收回投资收到的现金=ACCTCASH("CI2.01.01","S","",0,1,0,"")=ACCTCASH("CI2.01.01","S","",0,0,0,"&

24、quot;) 取得投资收益收到的现金=ACCTCASH("CI2.01.02","S","",0,1,0,"")=ACCTCASH("CI2.01.02","S","",0,0,0,"") 处置固定资产、无形资产和其他长期资产收回的现金净额=ACCTCASH("CI2.01.03","S","",0,1,0,"")=ACCTCASH("CI2.01

25、.03","S","",0,0,0,"") 处置子公司及其他营业单位收到的现金净额=ACCTCASH("CI2.01.04","S","",0,1,0,"")=ACCTCASH("CI2.01.04","S","",0,0,0,"") 收到其他与投资活动有关的现金=ACCTCASH("CI2.01.05","S","&

26、quot;,0,1,0,"")=ACCTCASH("CI2.01.05","S","",0,0,0,"")投资活动现金流入小计=SUM(B14:B18)=SUM(C14:C18) 购建固定资产、无形资产和其他长期资产支付的现金=ACCTCASH("CI2.02.01","S","",0,1,0,"")=ACCTCASH("CI2.02.01","S","",

27、0,0,0,"") 投资支付的现金=ACCTCASH("CI2.02.02","S","",0,1,0,"")=ACCTCASH("CI2.02.02","S","",0,0,0,"") 取得子公司及其他营业单位支付的现金净额=ACCTCASH("CI2.02.03","S","",0,1,0,"")=ACCTCASH("CI2

28、.02.03","S","",0,0,0,"") 支付其他与投资活动有关的现金=ACCTCASH("CI2.02.04","S","",0,1,0,"")=ACCTCASH("CI2.02.04","S","",0,0,0,"")投资活动现金流出小计=SUM(B20:B23)=SUM(C20:C23)投资活动产生的现金流量净额=B19-B24=C19-C24三、筹资活

29、动产生的现金流量： 吸收投资收到的现金=ACCTCASH("CI3.01.01","S","",0,1,0,"")=ACCTCASH("CI3.01.01","S","",0,0,0,"") 取得借款收到的现金=ACCTCASH("CI3.01.02","S","",0,1,0,"")=ACCTCASH("CI3.01.02","S","",0,0,0,"") 收到其他与筹资活动有关的现金=ACCTCASH("CI3.01.03","S","&q

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