| 现金流量信息的对外报告方式论析 |
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| 引用本文： | 姚明安. 现金流量信息的对外报告方式论析[J]. 汕头大学学报(人文社会科学版), 2003, 19(2): 61-64 |
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| 作者姓名： | 姚明安 |
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| 作者单位： | 汕头大学商学院,广东,汕头,515063 |
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| 摘 要： | 目前 ,国际通行的几种现金流量报告模式各有优点和缺点 ,文章在比较分析的基础上 ,尝试性地提出了现金流量报告方式的调整建议。
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| 关 键 词： | 会计 现金流量 直接法 间接法 |
| 文章编号： | 1001-4225(2003)02-0061-004 |
| 修稿时间： | 2002-04-02 |
A choice between modes for reports on cash flow information to the outer world |
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| YAO Ming-an. A choice between modes for reports on cash flow information to the outer world[J]. Journal of Shantou University(Humanities Edition), 2003, 19(2): 61-64 |
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| Authors: | YAO Ming-an |
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| Abstract: | This paper makes an analysis of the advantages and disadvantages of the two modes in common use for reports on cash flow information,on the basis of which to put forward a proposal for regulation of the way for preparing reports on cash flow information to the outer world |
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| Keywords: | accountancy cash flow direct method indirect method |
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