The conformation of cash flow table must be taken from all of vouchers because transferring accounting entries will change the final actual cash flow in the accrual.With the help of double entry bookkeeping and cash flow structure,the model of cash flow turnover about “business,investment,financing and exchange rate changing” and the model of adjustment between “net income and net cash flows from business” were established,which can implement all the project in cash flow statement and its schedule from all of vouchers directly.With the theory and methods of ontology middleware,the conformation of cash flow statement is able to be quickly defined and operated by the table and its predicate calculus,and can be always checked or dissected to effectively follow up on business management in the control of cash flow.