| 银行承兑汇票应纳入现金等价物范畴 |
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| 引用本文： | 张志军.银行承兑汇票应纳入现金等价物范畴[J].科技情报开发与经济,2007,17(33):136-137. |
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| 作者姓名： | 张志军 |
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| 作者单位： | 太原煤气化股份有限公司财务部,山西太原,030024 |
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| 摘 要： | 介绍了现金流量表在我国的历史沿革及其作用,阐述了现金流量表的编制基础,分析了银行承兑汇票及其特点,论述了企业应将银行承兑汇票纳入现金流量表中的"现金及现金等价物"范畴。
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| 关 键 词： | 现金流量表 银行承兑汇票 会计报表 现金等价物 |
| 文章编号： | 1005-6033（2007）33-0136-02 |
| 收稿时间： | 2007-10-05 |
| 修稿时间： | 2007年10月5日 |
The Bank Acceptance should Be Brought into the Category of Cash Equivalent |
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| ZHANG Zhi-jun.The Bank Acceptance should Be Brought into the Category of Cash Equivalent[J].Sci-Tech Information Development & Economy,2007,17(33):136-137. |
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| Authors: | ZHANG Zhi-jun |
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| Institution: | ZHANG Zhi-jun |
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| Abstract: | This paper introduces the historical evolution of the cash flow statement in our country and its functions, expounds the foundation for compiling the cash flow statement, analyzes the bank acceptance and its features, and discusses that the enterprise should bring the bank acceptance into the category of the cash and cash equivalent in the cash flow statement. |
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| Keywords: | cash flow statement bank acceptance accounting statement cash equivalent |
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