【正文】 huge amount of loans still don39。s amount of money and analyzing the increase and decrease of some quotas to judge its trend. Applying trend analysis, the user of statement may know the basic trend of relevant program changes, judge whether this trend is advantageous or not and predict the future development of the enterprise. Trend analysis usually putes trend percentages. There are two types of trend percentages: It is illustrated by the cash flow statement of some telemunication bureau. We pile cash flow statement gathered from 1995 to 1998 of this bureau on account of cash flow statements from 1995 to 1998 of this bureau (statement from 1995 to 1998 omitted). The form of cash flow statement and the data of this bureau in 1998 are shown as in Table 1: Table 1 Cash flow statement of a telemunication bureau Enterprise： Year:1998 Unit: Thousands of dollars Cash flow Amount 1 Cash flow of operation Cash flow in: Cash from sales clients 85890 Other operation ine (12020) Subtotal f cash flow in 73871 Cash flow out: Paying suppliers (40 871) Paying interests (1 287) Paying other expenses (19 585) Paying ine tax (2 546) Subtotal of cash flow out (25 119) Net cash of operation 48 752 2 Cash flow of investment Cash flow in: Recovery of cash from investment 68 000 Recovery of cash relate to 18 500 investment activities Subtotal of cash flow in 86 500 Cash flow out: Equipment purchasing (66 676) Sub total of cash flow out (66 676) Net cash of investment 19 824 3 Cash flow of raising funds Cash flow in: Cash from loan 36 220 Cash accepting rights and interests 15 081 Subtotal of cash flow in 51 301 Cash flow out: Cash repayed for debts (16 254) Sub total of cash flow out (16 254) Net cash of raising funds 35 047 4 Effects of exchange fluctuations on cash 5 Net increased cash flow 103 623 The article only cites the data from 1995 to 1998 to pute the trend percentage by the trend analysis method. Table 2 The total cash flow statement Enterprise: Unit: Thousands of dollars Cash flow 1995 1996 1997 1998 Cash ine 187 500 203 136 207 752 211 672 Among: cash m 68 465 70 125 71 532 73 871 e of operation Cash ine of 40 680 65 421 76 345 86 500 investment Cash ine of 78 355 67 590 59 875 51 301 raising funds Cash expenditure 62 233 79 765 91 815 108 049 including: Cash expenditure 15 908 19 880 22 905 25 119 of operation Cash expenditure 32 905 40 895 54 690 66 676 of investment Cash expenditure 13 420 18 990 14 220 16 254 Of raising funds The data e from the annual accountant statements from 1995 to 1997(omitted). We can pute the constant relative with the year of 1995 as the base period, see Table 3, and Link relative with previous year as the base period, see Table 4, on account of the total cash flow statement from 1995 to 1998 of this telemunication bureau. From Table 3, we can conclude that cash flow of the enterprise continuously increases. Cash flow in 1998 was percent more than that in 1995， among which the increase of cash ine of operation activities was faster than that of general cash ine and was percent. Cash ine of investment activities increases doubly and up to percent, which shows the previous investment gradually expires and then cash ine of investment activities increases。39。 preceding expenditure to creditor (including cash expenditure caused by extended longterm debt). Structure of Cash Flow Statement There are two methods to pile cash flow statement: direct method and indirect method. The structure of cash flow statement piled by the two methods is different. This article remends the basic structure of cash flow Statement piled by direct method and usually adopted by enterprises. The basic structure of cash flow statement is posed of three parts: Cash flow of operation activities. The data needed by this part may be found in B/S (balance sheet) and ine sheet. Cash flow of investment activities. The information needed by this part may be found from the change of current asset account, but the true data need to be adjusted on account of ine or loss in ine sheet. Cash flow of raising funds activities which may be obtained by analyzing and puting the change of relevant current liability and shareholder39。 gaining mortgage loans and all kinds of other longterm and shortterm loans. Cash flowout of investment activities: issuing stock interest in cash。 purchasing stocks and bonds issued by other panies。 selling stocks and bonds issued by other panies。 the interest to cr