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《企业会计准则——现金流量表》要求现金流量表需要按直接法和间接法同时编报。至于具体的编表方法《准则》指南介绍了“工作底稿法”和“T型帐户法”两种方法。但是,目前在企业实际编表工作中,还有“直接填列法”、“过帐法”、“现金流量辅助帐法”、“多栏式现金日记帐法”等方法。这些方法有其特点,有优点也存在一定的缺点和不足。现就以上编表方法作粗浅的分析。
The Accounting Standard for Business Enterprises - Cash Flow Statement requires that the cash flow statement be prepared simultaneously according to the direct method and the indirect method. As for the specific tabulation method “guidelines” guide describes the “working paper” and “T-account method” two ways. However, the current work in the actual tabulation, there are “direct fill in ”, “posting ”, “cash flow auxiliary account ”, “multi-column cash journal method ”And other methods. These methods have their own characteristics, there are advantages and disadvantages. Now on the table method for superficial analysis.