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由于“现金流量表”的数据并不象“资产负债表”及“利润表”那样可直接从总账及明细账中获得,因此在审计工作中如果审计人员对“现金流量表”中的数据存在质疑的话,有时就不得不自己动手计算。如果运用“工作底稿法”或“T形账户法”,由于需编制调整分录显然对于审计工作来说既费事又费时间。因此笔者通过分析“现金流量表”与“资产负债表”、“利润表”之间的联系和工作中的实践总结出一套计算编制“现金流量表”的方法,称为“公式分解法”。
As the data in “Cash Flow Statement” are not available directly from the general ledger and subsidiary ledger like the “Balance Sheet” and “Income Statement”, in the audit work, if the auditor has data in the “Cash Flow Statement” When questioned, sometimes you have to do it yourself. If a “working-copy” or “T-account” approach is used, it is obviously time-consuming and time-consuming for the audit to be prepared because of the need to make adjustments to the entries. Therefore, by analyzing the relationship between “cash flow statement” and “balance sheet” and “income statement” and the practice in work, the author summarizes a set of methods for calculating and compiling “cash flow statement”, which is called “formula decomposition method” .