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现金流量表为会计报表使用者反映一定期间企业资金营运情况的重要报表,为管理层提供重要决策的依据之一。2009年1月1日起增值税转型改革,允许全国范围内的增值税一般纳税人抵扣其新购进设备所含的进项税额。但是对于固定资产增值税在现金流量表中的列示,各项规定均未涉及。本文通过对固定资产增值税在现金流量表主表填列项目的简要分析,探讨如何列示。
The cash flow statement is an important statement that the users of accounting reports reflect the operation of the company’s funds for a certain period of time and is one of the bases for providing management with important decisions. Since January 1, 2009, the reform of value-added tax reform has allowed value-added taxpayers across the country to offset the input tax amount of their new purchased equipment. However, for the fixed assets VAT listed in the cash flow statement, none of the provisions are covered. This article through the fixed assets value added tax in the main cash flow statement to fill in a brief analysis of the project to explore how to list.