| 现金流量表净利润各调节项目的界定 |
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| 引用本文： | 范晓军,刘学华,钞天虎.现金流量表净利润各调节项目的界定[J].河北科技师范学院学报(社会科学版),2005,4(1):21-24. |
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| 作者姓名： | 范晓军 刘学华 钞天虎 |
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| 作者单位： | 河北科技师范学院,会计系,河北,秦皇岛,066004;济南供电公司房地产开发公司,山东,济南,250000 |
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| 摘 要： | 通过分析相关具体业务的会计处理对现金流量表编制的影响,对现金流量表补充资料中净利润部分调节项目所包括的内容及编制方法进行探索性界定及完善。
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| 关 键 词： | 现金流量表补充资料 净利润各调节项目 界定 编制方法 |
| 文章编号： | 1672-7991(2005)01-0021-04 |
| 修稿时间： | 2004年10月19 |
Explanation to the Definition and Working out of the Regulation Project of Net Profit of Cash Flow Statement |
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| FAN Xiao-jun,LIU Xue-hua,CHAO Tian-hu.Explanation to the Definition and Working out of the Regulation Project of Net Profit of Cash Flow Statement[J].Journal of Hebei Normal UNiversity of Science & Technology :Social Sciences,2005,4(1):21-24. |
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| Authors: | FAN Xiao-jun LIU Xue-hua CHAO Tian-hu |
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| Institution: | FAN Xiao-jun1,LIU Xue-hua1,CHAO Tian-hu2 |
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| Abstract: | By analyzing the effect of relatively specific business accounting treatment on the working out of cash flow statement,the content included in parts of the project regulation of net profit in the supplementary materials in the cash flow statement and its working out methods were exploratorily defined and perfected. |
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| Keywords: | the supplementary materials of cash flow statement every project regulation of net profit definition working out methods |
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