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作为《资产负债表》和《损益表》的补充报表,《现金流量表》为上市公司的利害关系人提供了关于公司现金变动原因的信息,有利于使用者对公司总体财务状况进行客观评价。因此,该表已日益成为投资者关注的重要会计信息。但《现金流量表》的编制并不像《资产负债表》和《损益表》那么直接,有一定难度,尤其是处于内部银行和外部银行相互交织的模式下,《现金流量表》的编制更成为一项新的课题。东风汽车股份有限公司是一家经国有企业改制的上市公司,下辖4个分公司,其母公司——东风汽车公司是特大型国有企业。由于历史沿革因素以及为了与母公司所辖各关联企业频繁的往来结算方便,本公司一直沿用内部银行方式进行公司内部结算以及与关联企业往来的结算。这样,公司实际处于两级内部银行的管理体系,即股份公司首先
As a supplementary statement to the Balance Sheet and Income Statement, the Cash Flow Statement provides stakeholders of a listed company with information about the causes of cash movements in the company and helps users to objectively evaluate the overall financial position of the company. Therefore, the watch is increasingly becoming an important accounting information for investors. However, the preparation of “cash flow statement” is not as direct and difficult as the “balance sheet” and “profit and loss statement”, especially in the mode of intertwined internal banks and external banks, and the preparation of “cash flow statement” Become a new topic. Dongfeng Motor Co., Ltd. is a state-owned enterprise restructuring of the listed company, administered 4 branch offices, its parent company - Dongfeng Motor Corporation is a large state-owned enterprises. Due to historical evolution and the convenience of frequent settlement with affiliated companies under the jurisdiction of the parent company, the Company has been using the internal bank approach for internal settlement and settlement with related parties. In this way, the company is actually in a two-tier internal bank management system, that is, stock companies first