论文部分内容阅读
为适应社会主义市场经济发展，提高会计信息质量，满足各方信息使用者的需要，财政部规定用现金流量表代替财务状况变动表。《企业会计准则———现金流量表》要求企业按直接法编制现金流量表，并在附表中提供按间接法将净利润调整为经营活动现金流量的信息，这对揭示企业...
In order to adapt to the development of the socialist market economy, improve the quality of accounting information and satisfy the needs of all information users, the Ministry of Finance stipulates that cash flow statements shall be used instead of the statement of financial position. The Accounting Standard for Business Enterprises --- Cash Flow Statement requires the enterprise to prepare the cash flow statement according to the direct method and provide the information in the schedule provided by the indirect method to adjust the net profit into the cash flow of the business activity.