| 论现金流量表编制基础的缺陷及改进办法 |
| |
| 引用本文： | 唐浩,阳杰.论现金流量表编制基础的缺陷及改进办法[J].科技情报开发与经济,2006,16(19):135-136. |
| |
| 作者姓名： | 唐浩 阳杰 |
| |
| 作者单位： | 湘潭大学商学院,湖南,湘潭,411105 |
| |
| 摘 要： | 分析现行现金流量表编制基础的弊端,在重新审视现金及现金等价物定义的基础上,提出了改进现金流量表编制基础的建议。
|
| 关 键 词： | 现金流量表 编制基础 现金 现金等价物 |
| 文章编号： | 1005-6033（2006）19-0135-02 |
| 收稿时间： | 2006-04-13 |
| 修稿时间： | 2006年4月13日 |
Discussion on the Shortages of and Improving Measures for the Compiling Foundation of the Cash Flow Statement |
| |
| TANG Hao,YANG Jie.Discussion on the Shortages of and Improving Measures for the Compiling Foundation of the Cash Flow Statement[J].Sci-Tech Information Development & Economy,2006,16(19):135-136. |
| |
| Authors: | TANG Hao YANG Jie |
| |
| Abstract: | This paper analyzes on the shortages of the compiling foundation of the cash flow statement, and based on re-evaluating the definitions of the cash and cash equivalent, advances some suggestions on improving the compiling foundation of the cash flow statement. |
| |
| Keywords: | cash flow statement compiling foundation cash cash equivalent |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
