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本文以现金收支为线索,对“现金及等价物”科目进行重新定义,对现金流量表正表的编制提出了一种较为简便、快捷的方法。
In this paper, the cash receipts and payments as a clue, the “cash and equivalent” subjects redefined, the preparation of the cash flow table is a relatively simple and quick method.