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合并现金流量表是综合反映母公司及其子公司形成的企业实体在一定会计期间现金流入、流出数量及其增减变动情况的报表。现金流量表作为财务会计第三大报表已经被世界上许多国家采用,我国财政部新颁布的《企业会计准则——现金流量表》规定,从1998年1月1日起我国企业也要开始编制现金流量表,相应地,合并现金流量表的编制也成为会计实务的重要内容。一、合并现金流量表的编制原则及编制方法合并现金流量表的编制原则与合并资产负债表大体相同,一是以合并资产负债表、合并损益表、个别现金流量表为编制基础;二是保持一体性原则;三是遵循
The consolidated cash flow statement is a comprehensive statement of the cash inflows, outflows and changes in the cash inflows and outflows of a business entity formed by the parent company and its subsidiaries during a certain accounting period. As the third largest financial accounting statement has been adopted by many countries in the world, China’s Ministry of Finance newly promulgated the “Accounting Standards for Business Enterprises - Cash Flow Statement” provides that from January 1, 1998 onwards, Chinese enterprises should start preparation Cash flow statement, accordingly, the preparation of consolidated cash flow statement has also become an important part of accounting practice. First, the preparation principle and preparation method of consolidated cash flow statement Consolidated cash flow statement principle and the consolidated balance sheet is generally the same, one is based on the consolidated balance sheet, consolidated income statement, individual cash flow statement for the preparation; the second is to maintain Integration principle; Third, follow