论文部分内容阅读
现金流量表是指反映企业在一定会计期间的现金和现金等价物流入和流出的会计报表,为信息使用者提供在一定期间内企业的现金来源、用途及现金余额变动的原因等信息,因此正确地编制现金流量表对保证所提供信息的质量至关重要。企业应采用直接法报告企业经营活动的现金流量,即分类别、分项目列示企业的现金流量,包括经营活动产生的现金流量、投资活动产生的现金流量和筹资活动产生的现金流量,同时在现金流量表补充资料中将利润调节为经营活动产生的现金流量。在以上三种现金流量中,筹资活动和投资活动现金流量编制比较简单,而经营活动现金流量是企业重要的现金流量来源,也是编制的难点。本文就“购买商品、接受劳务支付的现金”项目的编制进行简单分析,并举例加以说明。
The cash flow statement refers to the accounting statements reflecting the inflows and outflows of cash and cash equivalents of an enterprise during a certain accounting period and provides information users with information on the sources and uses of cash and the reasons for changes in cash balances within a certain period of time. The preparation of cash flow statements is essential to ensure the quality of the information provided. The enterprise shall adopt the direct method to report the cash flow of the business activities of the enterprise, that is, categorize the cash flows of the enterprises by sub-item, including the cash flows from operating activities, the cash flows from investing activities and the cash flows from financing activities, In the supplementary information of cash flow statement, the profit is adjusted to be the cash flow generated from operating activities. Among the above three kinds of cash flows, the cash flow of fund-raising activities and investment activities is relatively simple, and the cash flow from operating activities is the important cash flow source of the enterprise, which is also the difficult point for the preparation. This article on the “purchase of goods, receiving payment of cash services,” the preparation of a simple analysis, and an example to illustrate.