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现金流量表是用来提供企业有关现金收入、现金支出及投资与筹资活动方面信息的财务报表,要以其所提供的信息能较好地满足使用者关注现金流量和现金创造能力的需要,从而使得现金流量表替代财务状况变动表成为一种必然的趋势。我国现金流量表的具体会计准则正在制定中。而编制现金流量表省先必须明确现金流量表的编制基础。现金流量表所反映的“现金”概念并不是我们通常所理解的库存现金和银行存款,而是具有更丰富的内容。“现金”概念扩大了外延,这是为了使我们对一个期间的现金的经营,运作有一个更清晰的认识。对于现代企业来说让富余资金留在企业或存入银行,而不是将其运作给企业带来收
The cash flow statement is used to provide the company’s financial statements on cash receipts, cash outflows and investment and fund raising activities. The information provided by the cash flow statement can better meet users’ needs for cash flow and cash generating ability Making the cash flow statement to replace the statement of financial position as an inevitable trend. Specific accounting standards for China’s cash flow statement are under development. However, the preparation of cash flow statement must first clear the preparation of cash flow statement basis. The “cash ” concept, as reflected in the cash flow statement, is not richer in cash and bank deposits that we generally understand, but rather richer in content. The concept of “cash” has been expanded to provide a clearer understanding of the operation and operation of cash in the period. For modern enterprises, let the surplus funds remain in the enterprise or deposited in the bank instead of bringing it into operation.