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通常情况下,现金流量表中各项数据是根据企业发生的各项经济业务并调整资产负债表和利润表中的全部项目来编制填列,而现金流量表的数据都是建立在收付实现制基础上的,资产负债表及利润表中的数据都是建立在权责发生制基础上的,会计要素确认方法的不一致性导致不能将会计报表中的数据直接导入现金流量中各项目,而是要通过对权责发生制基础上的财务数据进行分析和调整进而得到收付实现制下现金流量表中的各项财务数据。本文主要分析经营活动产生的现金流量。
Under normal circumstances, the cash flow statement of the data is based on the business of the economy and adjust the balance sheet and income statement to prepare all the items, and cash flow statement data are based on payment realization Based on the balance sheet and income statement data are based on the accrual basis, inconsistencies in the accounting element of the confirmation method can not be caused by the data in the financial statements can not be directly into the cash flow of the project, and It is necessary to analyze and adjust the financial data based on the accrual basis to get all the financial data in the cash flow statement of the cash basis. This paper mainly analyzes the cash flow generated from operating activities.