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新颁布的《企业会计准则——现金流量表》规定,我国现金流量表采用直接法编制,同时,要求在现金流量表附注中披露将净利润调节为经营活动的现金流量的信息,也就是用间接法来计算经营活动的现金流量。所谓间接法是以本期净利润为起算点,调整不涉及现金的收入、费用、营业外收支以及有关项目的增减变动,据此计算经营活动的现金流量。正确理解间接法关系到现金流量表附注的正确编制,关系到现金流量表的完整性。掌握现金流量表附注的编制原理,也即掌握间接法的关键,在于怎样把握“净利润”与“经营活动产生的现金流量”的关系。为此,笔者谈点自己对现金流量表附注编制原理的理解。
The newly promulgated “Accounting Standards for Business Enterprises - Cash Flow Statement” stipulates that China’s cash flow statement shall be prepared in accordance with the direct method and at the same time, it is required to disclose in the note to the cash flow statement information that adjusts the net profit to cash flows from operating activities, that is, Indirect method to calculate cash flow from operating activities. The so-called indirect method is based on the current net profit as a starting point, the adjustment does not involve cash income, expenses, non-operating income and expenses and related changes in the project, based on the calculation of cash flows from operating activities. Proper understanding of the indirect method is related to the correct preparation of the notes to the cash flow statement, which is related to the integrity of the cash flow statement. Master the compilation principle of note of cash flow statement, that is, the key to grasp the indirect method lies in how to grasp the relationship between “net profit ” and “cash flow from operating activities ”. To this end, I talk about their own understanding of the preparation of the principle of cash flow statement.