The cash flow statement can supplement the balance sheet. The cash flow statement is divided into three parts, namely, cash flow from operating activities, cash flow from investment activities and cash flow from financing activities. 1. Cash flow from operating activities: How do enterprises get cash? Numerous facts have proved that it can't fall from the sky and can only be earned back by daily business activities. No matter what happens in the middle, it's great if the cash increases in the end, and it's bad if the cash decreases in the end. If the materials imported into China Training Network lose money in their daily operations, they will not be able to keep their cash until the cash flow dries up. 2. Cash flow generated by investment activities: If an enterprise can't have cash in its daily operations, it also needs to invest in buying factories, machinery and equipment and possibly setting up subsidiaries outside, all of which require money. Although the investment subsidiary has a return on investment income, this project is mostly negative. 3. Cash flow generated by fund-raising activities: If the net cash flow generated by business activities of the enterprise is not enough to make up for the net cash outflow generated by investment activities, the enterprise can only make a good calculation of fund-raising, that is, how to get the money back directly from the outside, because it is necessary to get the money back, of course, later.