| 现金流量表编制的几个基本问题 |
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| 引用本文： | 邓厚平.现金流量表编制的几个基本问题[J].河海大学常州分校学报,2000,14(3):42-44. |
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| 作者姓名： | 邓厚平 |
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| 作者单位： | 河海大学国际工商学院,江苏常州 |
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| 摘 要： | 现金流量表的编制是会计报表实务中的一个难点。本文从四个方面论述了现金流量表编制的基本问题，以期为现金流量表的编制提供实务性技术指导，优化现金流量表的编制质量。
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| 关 键 词： | 现金流量表 经营活动 投资活动 筹资活动 |
Several Basic Problems in Preparation for Cash Flow Statement |
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| DENG Hou,ping.Several Basic Problems in Preparation for Cash Flow Statement[J].Journal of Hohai University Changzhou,2000,14(3):42-44. |
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| Authors: | DENG Hou ping |
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| Abstract: | Preparation of cash flow statement is a difficult problem in practice.This paper deals with the basic problems in preparation of cash flow statement in four ways.The objective of the paper is to provide preparer of cash flow statement with a technical guide and improve the quality of cash flow statement preparation. |
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| Keywords: | cash and cash equivalents cash flow statement operating activities investing activities financing activities |
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