【题目】现金流量表的特征（    ）

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现金流量表以专门的会计准则予以规范。
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现金流量表是财务报表体系中唯一一个按照收付实现制编制的财务报表。
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现金流量表从动态、静态两个方面与资产负债表、利润表构成了三足鼎立报表体系格局。
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现金流量表的编制基础是权责发生制。
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