Cash flow statement is a financial statement that reflects the impact of business activities, investment activities and fund-raising activities on cash and cash equivalents within a certain period of time (such as monthly, quarterly or annual). The cash flow statement is an alternative to the original statement of changes in financial position or the statement of capital flow. It describes in detail the cash flow generated by the company's operations, investments and fund-raising activities. Users of accounting information can use relevant financial indicators to help them make more rational decisions.