当经济业务的实质与其法律形式发生矛盾时,应当根据实质,而不是根据其形式来处理经济业务。这是实质重于形式原则在处理经济业务中的运用。世界上已有许多国家在会计核算上贯彻这一原则,英国还把这一原则纳入了会计准则。这一原则在会计上的广泛运用,不仅提高了会计核算质量,而且提高了会计人员素质,丰富和发展了会计理论。当前实质重于形式原则已在对资产的确认、分期付款销售业务的处理、融资租赁业务的核算、股权投资和合并会计报表等方面得到广泛的运用,现就在现金流量表中的运用谈几点认识。 一、在现金概念上的运用。现金流量表是以现金为基础编制的,这里所讲的现金,既包括库存现金、银行存 When the substance of economic business conflicts with its legal form, it should deal with its economic business on a substantive rather than a mere basis. This is the application of the principle of substance over the principle of form in dealing with economic affairs. Many countries in the world have implemented this principle in accounting. Britain has also incorporated this principle into its accounting standards. This principle widely used in accounting, not only improve the quality of accounting, but also improve the quality of accountants, enrich and develop the accounting theory. The current substance over form principle has been widely used in the recognition of assets, the processing of installment sales business, the accounting of financial leasing business, equity investment and consolidated financial statements. The utilization of cash flow statement Click know. First, the concept of the use of cash. Cash flow statement is based on cash prepared by the cash here, including both cash in stock, bank deposit