| 现金流量日记账编制现金流量表法 |
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| 引用本文： | 王利霞.现金流量日记账编制现金流量表法[J].洛阳大学学报,2001,16(3):43-44. |
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| 作者姓名： | 王利霞 |
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| 作者单位： | 洛阳市财会学校,河南,洛阳,471009 |
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| 摘 要： | 从现行编制现金流量表方法存在的不足之处入手，设想出用现金流量日记账编制现金流量表，并对其基本原理，程序和方法，优点，应注意问题等方面进行了阐述。
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| 关 键 词： | 现金流量日记账 现金流量表 现金流人量 现金流出量 编制方法 编制原理 |
| 文章编号： | 1007-113X(2001)03-0043-02 |
| 修稿时间： | 2001年4月4日 |
Method for Devising Cash Flow Sheet in Cash Flow Journal |
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| WANG Li,Xia.Method for Devising Cash Flow Sheet in Cash Flow Journal[J].Journal of Luoyang University,2001,16(3):43-44. |
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| Authors: | WANG Li Xia |
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| Abstract: | With regard to the defficiencies existing in the present method for devising cash flow sheet,the author conceives new means for devising it by cash flow journal.And the paper also expounds that four attentions should be paid when making the cash flowing sheet,i e the basic principle,ways and processes,advantages,and finally,some notices. |
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| Keywords: | cash flow journal cash flow sheet cash inflow amount cash outflow amount |
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