From more than three aspects such as robber-faking, fraudulence manipulation and technique packing to the Cash flow Sheet, this article attempted to reveal the various traps of manipulating the Financial Cash flow seriatim.

• 但是，现金流量表也是可以粉饰、操控的，现金流量表的强盗式造假、欺骗性操纵和技巧性包装等是操纵和粉饰的主要表现形式。