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财政部于今年三月发布的《具体会计准则——现金流量表》将利息和股利的收入作为投资报酬划归投资活动现金流量,利息和股利的支出作为筹资成本划归筹资活动现金流量。这种安排,看上去好象形式完美,逻辑正确,并且在实际工作中,还能使会计报表的编制者不会由于概念不清而产生混乱。但这个解释不免有点避重就轻。 企业编制会计报表是为了满足投资者和其他权益人的基本信息需求。为此,我们要考虑四个问题: 1、企业权益人需要什么信息;
The “Specific Accounting Standards - Cash Flow Statement” released by the Ministry of Finance in March this year classifies the income from interest and dividends as investment remuneration into the cash flows from investing activities. Interest and dividends are expensed as financing costs for the cash flows from financing activities. This arrangement looks as if it is formally perfect and logically correct, and in practical work, prepares the accountant for the report without confusion due to unclear concepts. However, this explanation can not help but be a hurdle. The preparation of accounting statements by enterprises is to meet the basic information needs of investors and other stakeholders. To this end, we have to consider four issues: 1, what information needs of business stakeholders;