| 现金流量表编制方法的探讨 |
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| 引用本文： | 靳孝平.现金流量表编制方法的探讨[J].科技情报开发与经济,2004,14(11):175-176. |
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| 作者姓名： | 靳孝平 |
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| 作者单位： | 太原西山西华苑物业管理有限公司 |
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| 摘 要： | 现金流量表取代了以前的财务状况变动表，提高了会计信息的质量，但在它的编制方面存在各种问题。从现金流量表概念入手，通过对常用几种编制方法的比较分析，总结出各种方法的利弊及适用范围，便于会计人员根据不同行业各取所需选择不同的编制方法。
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| 关 键 词： | 现金流量表 编制方法 会计信息 |
| 文章编号： | 1005-6033(2004)11-0175-02 |
| 修稿时间： | 2004年7月22日 |
Probe into the Preparing Method of the Cash Flow Statement |
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| JING Xiao,ping.Probe into the Preparing Method of the Cash Flow Statement[J].Sci-Tech Information Development & Economy,2004,14(11):175-176. |
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| Authors: | JING Xiao ping |
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| Institution: | JING Xiao ping |
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| Abstract: | Replacing the previous statement of changes in financial condition, the cash flow statement improves the quality of the accounting information, however there are various problems in its preparation. Starting from the concept of the cash flow statement, and through comparative analysis on several kinds of common preparing methods, this paper sums up the pros and cons of each method and their applicability for the purpose of being convenient for the accountants to choose different preparing methods accounting to the needs of different trades. |
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| Keywords: | cash flow statement preparing method accounting information |
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