| 现金流量表编制方法改进设想 |
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| 引用本文： | 杨桂珍.现金流量表编制方法改进设想[J].江苏工业学院学报(社会科学版),2004,5(4):22-23,43. |
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| 作者姓名： | 杨桂珍 |
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| 作者单位： | 江苏工业学院工商管理系 江苏常州213016 |
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| 摘 要： | 根据《企业会计准则 -现金流量表》的要求 ,企业在编制现金流量表时应采用直接法报告经营活动现金流量 ,传统的直接法有工作底稿法和 T形帐户法 ,在这两种方法的操作中都要面对费脑筋的“调整分录”和“分析填列”,难度高、工作量大、自动化程度低 ,缺乏普及和实用性 ,而代码日记法则能克服这些缺陷 ,体现了简便易行的特点
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| 关 键 词： | 现金流量 编制方法 活动 |
| 文章编号： | 1009-7775(2004)04-0022-02 |
| 修稿时间： | 2004年9月2日 |
Conceiving of a Method to Make Cash Flow Statements |
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| YANG,Gui-zhen.Conceiving of a Method to Make Cash Flow Statements[J].Journal of Jiangsu Polyetchnic University:Social Science Edition,2004,5(4):22-23,43. |
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| Authors: | YANG Gui-zhen |
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| Abstract: | According to the Company Accounting Principles, a company should make its cash flow statements with direct methods. Our traditional direct methods are draft method and T-accounting method. Because of the difficult "adjustment entries" and "analysis & calculation forms", both of the methods are difficult, complex and hard to apply in practice. By contrast, the code journal method does not have those shortcomings and is easy to use. |
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| Keywords: | cash flow methods of making cash flow statements activities |
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