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现金作为一个企业的血液,在如今低迷的市场环境中显得格外重要,因此,在企业日常运作中,现金流量表编制的准确性直接影响着公司的经营决策。然而,在实务工作中,会计人员普遍反映“购买商品、接受劳务支付的现金”项目编制困难,所以,本文围绕这一项目探讨一种科学简便的计算方法,以期能够帮助更多会计人员准确迅速地编制现金流量表。
As the blood of an enterprise is particularly important in today’s depressed market environment, the accuracy of the cash flow statement in the daily operation of a company directly affects the company’s business decision-making. However, in practical work, accounting personnel generally reflect the difficulty of compiling the project “Cash for Purchasing Goods and Receiving Labor Services”. Therefore, this article explores a scientific and convenient calculation method to help more accountants Accurate and rapid preparation of cash flow statement.