论文部分内容阅读
现金流量表是会计准则规定的重要财务报表之一,能反映企业在一定时期内现金流量信息,为会计信息使用者获取对企业决策有用的会计信息提供重要依据。随着会计电算化的普及和财务软件的不断完善,运用财务软件项目核算的功能编制现金流量表的过程简单且可随时查询现金流量信息,而且不会受到会计科目变化的影响。
The cash flow statement is one of the important financial statements stipulated in the accounting standards and can reflect the cash flow information of an enterprise for a certain period of time. It provides an important basis for the users of accounting information to obtain the accounting information useful for enterprise decision-making. With the popularization of accounting computerization and continuous improvement of financial software, the process of preparing cash flow statement using the functions of financial software project accounting is simple and can always check the cash flow information without being affected by changes in accounting subjects.