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迄今为止,我国企业实施编制现金流量表已历经一年。现金流量表作为企业对外报送的重要报表,无疑对会计信息使用者的经营决策发挥着重要作用。然而,在实际操作中,仍有一部分会计人员对现金流量表补充资料还不能完全理解,尤其对将净利润调节为经营活动的现金流量的基本原理不甚清晰,这样势必会在很大程度上影响会计信息质量。因此,笔者对现金流量表补充资料的部分内容提出一些修改意见,以期方便会计人员的实务操作。
So far, the implementation of the preparation of cash flow statements in our country has gone through one year. Cash flow statement as an important report submitted by the enterprise, there is no doubt that the accounting information users play an important role in business decision-making. However, in practice, some accounting personnel still can not fully understand the supplementary information to the cash flow statement. In particular, the basic principle of adjusting the net profit into the cash flow of operating activities is not clear enough. Therefore, it is bound to be greatly Affect the quality of accounting information. Therefore, the author of the cash flow statement supplement part of the contents of some suggestions, in order to facilitate the practical operation of accounting personnel.