如何编制调整分录是编制现金流量表的关键和难点。产品销售收入调查分录,由于涉及科目比较多,更难以编制。在《企业会计准则——现金流量表》指南的例子中,直接给出了调整分录。为何要涉及这些科目及为什么要这样编制,初学者理解比较困难。笔者在讲解时,采取了层层分解的方法,将和产品销售收入结算有关的科目,如应收票据、应收账款、预收账款、未交税金等,根据其在资产负债表上余额变化情况逐一分析其如何影响现金流量,及怎样编制调整分录,收到了良好的效果。 第一,假定在资产负债表上应收账款、应收票 How to prepare the adjustment entries is the key and difficulty of preparing the cash flow statement. Product sales income survey entries, as more subjects involved, more difficult to prepare. In the example of “Accounting Standards for Business Enterprises - Cash Flow Statement”, the adjustment entries are given directly. Why should these subjects involved and why such preparation, beginners understand more difficult. When explaining, the author adopts the method of layer decomposition, and subjects such as notes receivable, accounts receivable, receipts in advance, and tax unpaid, which are related to the settlement of sales revenue of products, are calculated based on their balances on the balance sheet Changes one by one analysis of how it affects cash flow, and how to prepare the adjustment entries, received good results. First, it is assumed that accounts receivable and receivables are on the balance sheet