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财政部颁布的《企业会计准则-现金流量表编制指南》(以下简称《指南》)规定,现金流量表的编制方法有工作底稿法和“T”形账户法。这两种方法均需在期末编制调整分录,因此调整分录对现金流量表的编制具有非常重大的意义。 调整分录的实质是把会计核算原则由权责发生制调
The Guidelines for the Compilation of Accounting Standards for Business Enterprises - Cash Flow Statement (the “Guide”) promulgated by the Ministry of Finance stipulates that the method of preparing the cash flow statement includes the working draft law and the “T” -shaped account law. Both methods require the preparation of adjustment entries at the end of the period, so adjusting the entries has very significant implications for the preparation of the cash flow statement. The essence of adjusting the entry is to adjust the principle of accounting from the power and responsibility