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《企业会计准则》要求编制的财务报表中,第三张报表为财务状况变动表或现金流量表。此表能概括反映企业理财活动的全貌,对资金来源和经营活动都呈多元化的企业来说,无疑是很有必要的。问题是,按照什么基础来确定这张表较好?是按“现金流量”基础编制现金流量表呢?还是按“营运资金”基础来编财务状况变动表?对此,《企业会计准则》未作全面说明。在国外,大多数国家是按照营运资金基础来编制财务状况变动表,而美国财务会计准则委员会(FASB)于1987年年初发表的第95号财务会计准则,则要求所有美国企业从1988年7月15日起以现金流量表取代财务状况变动表。那么,在我国
According to “Accounting Standards for Business Enterprises”, the third statement in the prepared financial statements is the statement of financial position or cash flow statement. This table can reflect the overall overview of corporate financial management activities, for the source of funds and business activities are diversified businesses, it is undoubtedly necessary. The question is, what is the basis to determine the table is better? Is based on “cash flow ” based on the preparation of cash flow statement? Or is the “working capital ” basis to compile the statement of financial position? In this regard, Accounting Standards "did not give a comprehensive description. In most foreign countries, the financial status statement of change was prepared on the basis of working capital. However, the FASB No.95 issued in early 1987 required all U.S. companies to change their financial status from July 1988 On the 15th with cash flow statement to replace the statement of changes in financial position. Well, in my country