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现金流量表为会计报表的使用者提供了一定会计期间内现金和现金等价物流入和流出的信息,以便于报表的使用者了解和评价企业获取现金和现金等价物的能力,并据以预测企业未来现金流量。目前我国大多数大型企业的财务核算体制一般是采用总厂与分厂两极核算。在二级核算体制下编制《财务状况变动表》及按间接法编制《现金流量表》时,编制报表所需的有关资料都可以在总厂财务部门搜集到;而按直接法编制《现金流量表》将有很大的难度,而且没有现成的模式可以套用,本人在实际工作中摸索出一套编制该表的办法,在此予以简要介绍。
The cash flow statement provides users of the financial statements with information on the inflows and outflows of cash and cash equivalents during the accounting period in order to enable the users of the statements to understand and evaluate the enterprise’s ability to obtain cash and cash equivalents and to predict the future cash of the enterprise accordingly flow. At present, the financial accounting system of most large-scale enterprises in our country generally adopts the polar accounting of the general factory and the branch factory. When preparing the “Statement of Financial Position” under the secondary accounting system and preparing “Cash Flow Statement” according to the indirect method, the relevant information required for the preparation of the report can be collected in the financial department of the general factory; and the direct cash flow Table "will be very difficult, and there is no ready-made model can be applied, I worked out in the actual work of a set of ways to prepare the table, to be briefed here.