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《企业财务通则》、《企业会计准则》规定,企业财务报告中要编制财务状况变动表或者现金流量表。《工业企业会计制度》中只规定了财务状况变动表的格式,对现金流量表没有规定格式和编制方法。盛钟昌同志写的《现金流量表的编制方法和对其认识》一文,可供研究参考。由于全文较长本刊分两期刊出。
The “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises” stipulate that the financial status statement or the cash flow statement shall be prepared in the corporate financial reports. The “Accounting System for Industrial Enterprises” only sets out the format of the statement of financial position changes, and there are no prescribed formats and preparation methods for the cash flow statement. Comrade Sheng Zhongchang wrote a “method of preparing cash flow statements and its understanding,” a text for research reference. As the full length of the article published in two issues.