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2006年新会计准则及指南出台后,间接法现金流量表由会计报表附表变为会计附注列示内容,地位及重要性有所下降。但自2008年金融危机爆发后,企业运营者对企业现金流愈加重视,间接法现金流量表清晰揭示了企业净利润与经营性现金流关系,凸显企业盈利质量,其重要性又有所提升,表中各项指标填报口径的正确性,也受到报表使用者的重视。
After the introduction of the new accounting standards and guidelines in 2006, the indirect method of cash flow statement has been changed from the schedule of accounting statements to the accounting notes and the status and importance have declined. However, since the outbreak of the financial crisis in 2008, the business operators pay more attention to the cash flow of the enterprise. The indirect cash flow statement clearly reveals the relationship between the net profit of the enterprise and the operating cash flow, highlights the profitability of the enterprise, and increases its importance. The correctness of all the indicators in the table is also valued by the users of the report.