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1993年我国财政部发布的《企业会计准则》第57条规定:“财务报告包括资产负债表、损益表、财务状况变动表(或者现金流量表)……”。第60条更加明确规定:“企业也可以编制现金流量表,反映财务状况的变动情况。”这就表明了财务状况变动表和现金流量表都是反映企业财务状况的变动情况,因此可以互相取代。但是,近几年来财政部颁发的各行业会计制度,都未提及现金流量表的内容,所以也就没有现成的表式可循。
In 1993, China’s Ministry of Finance promulgated the “Accounting Standards for Business Enterprises,” Article 57 states: “Financial reports include balance sheets, income statements, changes in financial position (or cash flow statement) ...... ”. Article 60 clearer stipulates: “Enterprises can also prepare cash flow statements, reflecting the changes in financial position.” This shows that changes in financial position and cash flow statements are reflected in the financial situation of the enterprise changes, it is possible Replace each other. However, in recent years, the accounting systems issued by the Ministry of Finance have not mentioned the contents of cash flow statements, so there is no ready-made formula to follow.