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在对在职会计人员后续培训《现金流量表》的教学过程中,会计实际工作者认为,企业编制现金流量表无论是采用工作底稿法,还是T形帐户法,都需要编制调整分录,实际工作中难以操作。根据《企业会计准则——现金流量表》指南的基本要求(四)规定“企业应当根据编制现金流量表的需要,做好有关现金帐簿的设置及会计基础工作,有条件的企业还应该设置编表所需要的有关辅助帐
In the course of the follow-up training of the cash flow statement for on-the-job accounting personnel, accounting practitioners believe that the company’s preparation of the cash flow statement requires the preparation of adjustment entries regardless of whether it uses the worksheet drafting method or the T-accounting method. It is difficult to operate. According to the basic requirements of the ”Accounting Standards for Business Enterprises - Cash Flow Statement“ guidelines, (IV) stipulations, ”Enterprises should do a good job in setting up the accounting books and basic accounting work according to the needs of the preparation of cash flow statements. Set up the necessary books for the subsidiary