《财会月刊》２０００年第２０期刊登了刘亚莉同志的《略谈现金流量表指南中有关增值税调整分录的改进》一文。该文对《 企业会计准则———现金流量表 指南》(以下简称《指南》）中有关增值税的调整分录提出了改进意见。笔者认为还能进一步改进 ,可以借助于年末已有的比较资 “Finance and Accounting Monthly” 2000 twenty published Comrade Liu Yali, “a brief talk on the cash flow statement guidelines for the improvement of value-added tax entries,” a text. This article gives some suggestions on the adjustment of value-added tax in the “Accounting Standard for Business Enterprises - Guidelines for Cash Flows” (the “Guide”). I think that can be further improved, you can make use of the end of the year have been more funding