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我国《企业会计准则——现金流量表》在实际工作中存在诸多问题。本文提出了更为简易的编制现金流量表的方法,可以减少失误,确保现金流量表的准确性。
China’s “Accounting Standards for Business Enterprises - Cash Flow Statement” in the actual work there are many problems. This paper presents a simpler method of compiling a cash flow statement, which can reduce errors and ensure the accuracy of the cash flow statement.