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在我国实行社会主义市场经济体制后,社会现金流量大增。就企业会计核算中的现金来说,按其存放的地点不同分为库存现金和银行存款两类。现金按一般理解为持有的货币,而广义的现金是指能立即用于商品流通的交换媒介,是企业流动性的资产。它们包括:手头持有货币、银行结算户存款、即期和到期支票、本票、汇票等。 现金流量是指企业在一定期间实际发生的现金流入和流出,分为现金流入量和现金流出量。也可按具体的生产经营活动分为企业筹资活动的现金流量、营业活动的现金流量和投资活动的现金流量。 现金流量表仅次于资产负债和损益表,被称为是企业的第三张报表。它同其它报表相互补充相互包含,又相互独立地提供了报表的使用者所需要的主要财务信息。
After China implemented the socialist market economic system, the social cash flow greatly increased. For corporate accounting cash, according to the location of their storage is divided into two types of cash in stock and bank deposits. Cash is generally understood as a holding currency, while broad-based cash refers to the exchange medium that can be used immediately for the purpose of circulation of goods and is the liquid assets of an enterprise. They include: currency in hand, bank settlement account deposits, spot and maturity checks, promissory notes, money orders and more. Cash flow refers to the actual cash inflows and outflows that an enterprise takes during a certain period of time. It is divided into cash inflows and cash outflows. Can also be divided according to the specific production and business activities into cash flow of corporate finance activities, cash flows from operating activities and investing activities. The cash flow statement, second only to the balance sheet and income statement, is called the third statement of the company. It complements and complements the other statements and provides the key financial information that users of the reports need independently of each other.