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现金流量表主要是对资产负债表中资产的变动及利润表中的盈利质量从现金流角度进行的披露或说明,提供重要的财务信息。但对特殊业务(中小企业还包括常规业务)的现金流量列报,则做法不尽相同。本文主要从承兑汇票保证金、政府补助两方面探讨其现金流量的列报。
The cash flow statement mainly provides the important financial information from the cash flow perspective on the changes of assets in the balance sheet and the profit quality in the income statement. However, the presentation of cash flows to special businesses (SMEs also include regular businesses) is not the same. This article mainly from the promissory note deposit, government subsidies to discuss two aspects of its cash flow presentation.