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一、现金流入量与现金流出量的判断根据企业业务活动的性质和现金流量的来源,《企业会计准则—现金流量表》将企业一定期间产生的现金流量分为经营活动现金流量、投资活动现金流量和筹资活动现金流量三个部分。每个部分又可以分为现金流入量和现金流出量。
I. Judgment of cash inflows and cash outflows According to the nature of business activities and sources of cash flows, the “Accounting Standards for Business Enterprises - Cash Flow Statement” classifies the cash flows generated by the enterprise in certain periods into cash flows from operating activities, cash from investing activities Flow and cash flow of financing activities in three parts. Each part can be divided into cash inflow and cash outflow.