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西方经济界十分重视企业的现金流量指标,他们有一句名言:“利润是一种观念,现金才是实现的东西。”这句话的意思是说,企业利润的确定,在很大程度上要受存货计价、费用摊配和折旧方法等方面的影响,一个企业的利润多少,随着经营者的意愿的不同会有所变化,因此,利润并不能真实反映企业的经营成果,只有现金流量指标,才能真正反映企业的偿债能力和支付股利的能力。美国财务会计准则委员会(FASB)在1987年11月发布的《第95号财务会计准则公告》中,正式要求所有企业从1988年7月15日起编制现金流量表,并向外界公布,以取代财务状况变动表。我国企业会计制度改革后,企业会计人员必须了解西方现金流量表的结构原理和编制方
Western economic circles attach great importance to the company’s cash flow indicators. They have a famous saying: “profit is a concept, cash is the realization.” The meaning of this sentence is that the determination of corporate profits is to a large extent Due to the influence of inventory valuation, cost allocation and depreciation methods, the profit of a company will change with the wishes of the managers. Therefore, profits cannot truly reflect the company’s operating results. Only the cash flow indicator In order to truly reflect the company’s solvency and ability to pay dividends. In the “Financial Accounting Standards Announcement No. 95” promulgated by the US Financial Accounting Standards Board (FASB) in November 1987, all companies were formally required to prepare a cash flow statement from July 15, 1988 and announce it to the outside world to replace Change in financial position. After the reform of China’s corporate accounting system, corporate accounting personnel must understand the structure of the Western cash flow statement and preparation method.