| 现金流量表编制方法研究 |
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| 引用本文： | 吴善良.现金流量表编制方法研究[J].湖南人文科技学院学报,2008(1):130-132. |
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| 作者姓名： | 吴善良 |
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| 作者单位： | 南华大学附一医院,湖南,衡阳,421000 |
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| 摘 要： | 现金流量表作为三大报表之一,所包含的财务指标,能更全面地反映企业的获利能力和支付能力,其作用在经济高速发展的今天,变得日益突出.但由于它的传统编制原理以及编制方法等各方面缺陷,造成了现行的现金流量表编制方法的难度很大.基于此,着重分析了现行编制方法的基本原理以及不足,并提出了一些新编制方法.
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| 关 键 词： | 收付实现制 权责发生制 现金流量表 编制方法 |
| 文章编号： | 1673-0712(2008)01-0130-03 |
| 修稿时间： | 2007年11月15 |
Study on the Method of Working out a List of Cash Flow |
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| WU Shan-liang.Study on the Method of Working out a List of Cash Flow[J].Journal of Hunan Institute of Humanities,Science and Technology,2008(1):130-132. |
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| Authors: | WU Shan-liang |
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| Abstract: | The cash flow form is one of the three key forms of financial statement and its information can reflect companies'abilities of earning and paying all-sidedly.The cash flow form is becoming more and more outstanding at the present day of rapid economic growth.But the inherent defects with the repects of methodology and principle have led to some tough current methods of working out. |
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| Keywords: | cash realization system right and responsibility producer system cash flow form methods of working out |
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