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合并现金流量表指的是企业集团的子母公司在会计期间根据现金的流入量制作的会计报表,主要展示现金流入流出以及资产增减的情况。现金流量表作为第三张主要的报表已经被广泛的应用在世界主要国家的集团会计实务中,这种报表能够客观的反映企业集团的整体财务情况,合并现金流量表编制成为目前会计行业重要的研究任务。本文在分析合并现金流量表特点的基础上讨论在编制过程中需要注意的几个事项。
The consolidated cash flow statement refers to the accounting statements prepared by the parent company of an enterprise group based on the inflow of cash during the accounting period, mainly showing the inflow of cash and the changes of assets. As the third major report, the cash flow statement has been widely used in the group accounting practice of the major countries in the world. Such statement can objectively reflect the overall financial status of the enterprise group. The consolidated cash flow statement has become the most important accounting profession Research mission. Based on the analysis of the characteristics of the consolidated cash flow statement, this article discusses several issues that need attention in the compilation process.