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1998年3月,财政部颁布了第二号具体会计准则《现金流量表》(以下简称《现金流量表》),要求采用现金流量表取代早先的财务状况变动表。为了使《现金流量表》更具有实务可操作性,本文拟就《现金流量表》中值得推敲和完善的地方及《现金流量表》中几个涉及增值税报表项目的编制问题谈谈自己的看法。一、关于完善《现金流量表》的建议笔者认为,《现金流量表》在以下几方面值得推敲和完善,以增强其实务操作性:1、《现金流量表》采取了让企业自行判断现金等价物的做法,体现了较大的灵活性。但笔者认为,我国当前的资本市场尚不发达,适用于作为现金等价物的投资对象很少,故从增加各企业报表的可比性和方便实务操作的角度出发,将现金等价物明确规定为只能是从购入时起将于三个月到期的各年限的国库券和银行承兑票据
In March 1998, the Ministry of Finance promulgated the “Statement of Cash Flow Statement No. 2” (hereinafter referred to as the “Statement of Cash Flows”), which requires the replacement of the previous statement of financial position by a cash flow statement. In order to make the “cash flow statement” more practical and practical, this article intends to discuss the issue of the preparation of several items involved in value-added tax statements in the “cash flow statement” worth considering and perfecting the place and “cash flow statement” view. I. Suggestions on Perfecting “Cash Flow Statement” In the opinion of the author, “Cash Flow Statement” is worth considering and perfecting in the following aspects in order to enhance its substantive operability: 1. The “Cash Flow Statement” adopts the principle of allowing the enterprise to determine its own cash equivalents Practice, reflects the greater flexibility. However, in my opinion, the current capital market in our country is still underdeveloped and suitable for investment as a cash equivalent. Therefore, from the viewpoint of increasing the comparability of various enterprises’ statements and facilitating the practical operation, the cash equivalents are clearly defined as only Treasury bills and bank acceptance bills for various years that will expire in three months from the time of purchase