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现行的财务状况变动表编制方法复杂,且不便据以分析,笔者主张采用直接法编制现金流量表,现概述如下。 一、以现金流量表代替以营运资金为基础的财务状况变动表 以营运资金为基础的财务状况变动表,突出了营运资金的地位,将企业中众多的流动资产和流动负债的项目简化为一个“营运资金”的总项目,这有一定的好处。表中只反映营运资金与其他各资金项
The current method of preparing the statement of changes in financial status is complicated and inconvenient. According to the analysis, the author advocates the preparation of a cash flow statement using the direct method. The summary is as follows. I. Use of cash flow statements to replace the statement of changes in financial position based on working capital Statements on the basis of working capital-based statement of financial position highlight the status of working capital, simplifying the number of liquidity and current liabilities projects in an enterprise to one There are certain advantages to the total project of “working capital”. The table only reflects working capital and other funds