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一、现金流量表补充资料要编制工作底稿《企业会计准则——现金流量表》及其指南(以下简称指南)中指出,编制现金流量表主表需要采用工作底稿,笔者认为编制补充资料同样也要有工作底稿。其原因是:(一)“将净利润调节为经营活动的现金流量”是以净利润为起点,用间接法进行调整,将应计基础转换为现金基础,并与主表的“经营活动产生的现金流量净额”相等。而影响净利润的因素很多,而且《指南》所列调节项目中经营、投资、筹资活动往往相互交错,这就需要采用一定的方法进行计算。
First, the cash flow statement supplementary information to prepare a working paper “Accounting Standards for Business Enterprises - Cash Flow Statement” and its guidance (hereinafter referred to as the guide) pointed out that the preparation of the main cash flow statement requires the use of working papers, I think the preparation of additional information also Have a working paper. The reason is: (a) “The adjustment of net profit to cash flows from operating activities ” is based on net profit as a starting point, the indirect method of adjustment, the accrual basis for converting cash basis, and the main table Net cash flow from operating activities "equal. However, there are many factors that affect the net profit. Moreover, the operating, investment and fund-raising activities in the adjustment projects listed in the Guide are often staggered. This requires a certain method of calculation.