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现金流量表附表补充资料2的编制是会计实务中的一个难点。笔者认为,这一部分的编制最重要的是要弄清其编制原理,各项疑难才能迎刃而解。准则中对这一部分的编制只给了一个调节公式:经营活动产生的现金流量净额=净利润+计提的坏帐准备或转销的坏帐+当期计提的固定资产折旧+无形资产摊销+处置固定资产、无形资产和其他长期资产的损失(减:收益)+固定资产报废损失+财务费用+投资损失(减:收益)+递延税款贷项(减:借项)+存货的减少(减:增加)+经营性应收项目的减少(减:增加)+经营性应付项目的增加(减:减少)+增值税增加净额(减:减少净额)+其他不减少现金的费用、损失。如何理解这个公式?
The preparation of Supplementary Information 2 of the Schedule to the Statement of Cash Flows is a difficult point in accounting practice. The author believes that the preparation of this part is the most important thing is to understand its preparation principles, the difficulties can be solved. The preparation of this part of the Code only gives one adjustment formula: net cash flow from operating activities = net profit + provision for bad debts or bad debts written off + current depreciation of fixed assets + intangible assets Loss on disposal of fixed assets, intangible assets and other long-term assets (Less: income) + Loss on retirement of fixed assets + Finance costs + Investment losses (Less: gains) + Deferred tax credit (Less: debit) + Inventories (Decrease: increase) + decrease of operating receivables (decrease: increase) + increase of operating payables (decrease: decrease) + net increase of value added tax (minus: decrease of net amount) + other No decrease in cash The cost of loss. How to understand this formula?