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随着国家对小型或微型企业的发展越来越重视,相关的政策也有所倾斜和改变。现阶段,国家对于小型或微型企业财务报表的编制要求是资产负债表、利润表以及现金负责表须一年编制一次。现金流量表在资产负债表和利润表已经反映了企业财务状况和经营成果信息的基础上,进一步提供了企业现金流量的信息。相对于资产负责表和利润表而言,现金流量表的编制更为复杂,而且利用率不高,但又必不可少。在这种情况下,本文根据小型或微型企业的特点,根据现金流量表的编制原理和结构特点,探索提供了小型或微型企业现金流量表的编制方法。
As the state places more emphasis on the development of small and micro enterprises, relevant policies have also been tilted and changed. At this stage, the state’s requirements for the preparation of the financial statements of small or micro-sized enterprises are the balance sheet, the income statement and the statement of cash account to be prepared once a year. Cash flow statement on the balance sheet and income statement has reflected the financial status of enterprises and operating results based on information provided further information on corporate cash flow. The preparation of the cash flow statement is more complicated and less efficient than the asset-in-charge and income statements, but it is also essential. Under such circumstances, according to the characteristics of small or micro-enterprises, this paper explores and provides methods for compiling cash flow statements for small or micro-enterprises based on the principles and structure of the cash flow statement.