国外现金流量表的编制基础国外现金流量表的编制基础为现金及约当现金。现金包括库存货币、存于银行或其他金融机构的活期存款等。约当现金是指随时可兑现为已知金额的现金、接近到期日且利率变动对其影响很小的、具有高度流动性的投资。一般而言，约当现金是指从购买到兑... Basis of preparation of foreign cash flow statement The preparation of foreign cash flow statement is based on cash and cash equivalents. Cash includes currency in stock, demand deposits with banks and other financial institutions. Appropriate cash refers to cash readily available at a known amount, with near-maturity and a highly liquid investment with little effect on interest rates. In general, about when cash refers to buy from to ...