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在贯彻实施财政部《企业会计准则——现金流量表》的过程中,笔者对现金流动的有关问题进行了反复的学习与思考。现将所学所思分述于后,就教于会计界广大同仁。一、会计收益与现金流量1.财政部《企业会计准则——现金流量表》的颁布与实施,表明现金流动已经成为企业会计的重要对象。也标志着会计的重点已从资产负债的静态核算,发展到以收益(收入与成本配合)为中心的动态核算,进而发展到以现金流动为中心的更高水平的动态核算,使财务会计体系更好的满足市场经济的发展需要。2.传统会计着重于资产、负债、人欠、欠人的静态计算,资产负债表被看作是最重要的会计报表。
In the process of implementing the “Accounting Standards for Business Enterprises - Cash Flow Statement” of the Ministry of Finance, the author has repeatedly studied and thought about the issues related to cash flow. Now I will tell my colleagues in the accounting profession after I have learned what I have learned. I. Accounting income and cash flow 1. The promulgation and implementation of the “Accounting Standards for Business Enterprises - Cash Flow Statement” by the Ministry of Finance shows that cash flow has become an important target for corporate accounting. It also indicates that the focus of accounting has evolved from static accounting of assets and liabilities to dynamic accounting centered on income (income of income and cost), and has developed to a higher level of dynamic accounting centered on cash flow, making the financial accounting system Better meet the development needs of the market economy. 2. Traditional accounting focuses on the static calculations of assets, liabilities, people owed and owed, and the balance sheet is regarded as the most important accounting statement.