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由于我国增值税税制改革,现行的企业会计准则对于现金流量表的编报已经不能真实地反映企业现金流量情况,使报告使用者无法预测未来现金流动情况,对于购建固定资产、无形资产产生的增值税在实际工作中产生了不同的列示方法。针对这个问题笔者认为应该在现金流量表中对购建和处置固定、无形资产产生的增值税应单独列示。
Due to the reform of VAT system in our country, the current Accounting Standards for Business Enterprises can not truly reflect the cash flow of the enterprise because the preparation of the cash flow statement can not truly reflect the cash flow of the enterprise, making it impossible for the users of the report to predict the future cash flow. For the acquisition of fixed assets and intangible assets Value-added tax in the actual work produced a different method of presentation. In response to this problem, I think it should be in the cash flow statement on the purchase and construction and disposal of fixed assets, value added tax should be separately listed.