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财政部颁布的《企业会计准则—现金流量表》规定所有企业从１９９８年１月１日起编制现金流量表代替１９９２年颁布的财务状况变动表 ,这是我国会计准则和制度与国际会计准则进一步接轨的表现 ,也是社会主义市场经济的发展对会计工作的必然要求。笔者认为 ,编制现金流量表是加?
The “Accounting Standards for Business Enterprises - Cash Flow Statement” promulgated by the Ministry of Finance stipulates that all enterprises shall prepare cash flow statements as of January 1, 1998 in lieu of the Statement of Changes in Financial Conditions promulgated in 1992. This is a further step in our accounting standards and regulations and the International Accounting Standards. The performance of convergence is also an inevitable requirement for the development of the socialist market economy for accounting work. The author believes that the preparation of the cash flow statement is added?