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随着现金流量表的普遍采用,编制该表成为财会工作的重要内容。对于已经在账务处理和报表处理等会计核算工作方面实现电算化的单位,若是初次考虑现金流量表的编制问题,自然会想到直接使用自己的会计核算系统功能和数据编制该表,但是经过思考和尝试后,就会发现编制该表在技术处理上存在以下三个方面的困难:①表中项目设置与直接记载经济业务发生的会计科目的分类不一致,造成报表填列时资产、负债、损益等类会计科目的内容在表中交错排列,使该表各个明细项目与有关账表核对难以进行,增加了报表检查核对的难度;②报表填列不是采用单方会计科目的余额、发生
With the widespread adoption of cash flow statements, the preparation of the table has become an important part of the accounting work. For units that have already been computerized for accounting treatment such as accounting treatment and report processing, for the first time, the preparation of cash flow statements will naturally come to mind when preparing the table directly using their own accounting system functions and data. However, After thinking and trying out, we find that there are three difficulties in the technical processing in the compilation of this table: ① The items in the table are inconsistent with the classification of the accounting subjects directly recorded in the economic business, resulting in the assets, liabilities, Gains and losses and other types of accounts are staggered in the table, making it difficult to reconcile all the detail items of the table with the related account statements, thus increasing the difficulty of checking and checking the statements.