| 国际会计准则与中国会计准则《现金流量表》比较 |
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| 引用本文： | 瞿云华,谭靖. 国际会计准则与中国会计准则《现金流量表》比较[J]. 河北理工大学学报(社会科学版), 2007, 7(4): 46-48 |
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| 作者姓名： | 瞿云华 谭靖 |
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| 作者单位： | 河北理工大学,轻工学院,河北,唐山,063000 |
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| 摘 要： | 分析对比了国际会计准则与中国会计准则有关《现金流量表》的部分相同和不同之处;论证了现金流量表的作用及编制基础;中国会计准则的制定应坚持程序理性原则。
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| 关 键 词： | 会计准则 比较 差异 现金流量表 |
| 文章编号： | 1673-2804(2007)04-0046-03 |
| 修稿时间： | 2006-12-30 |
The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion |
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| QU Yun-hua,TAN Jing. The On the Difference of Cash Flow Table between Study of the International Accountant Criterion and the Chinese Accountant Criterion[J]. Journal of Hebei Polytechnic University(Social Science Edition), 2007, 7(4): 46-48 |
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| Authors: | QU Yun-hua TAN Jing |
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| Abstract: | The analysis has compared some difference and similarities of the international accountan criterion and the Chinese accountant criterion of on "Cash Flow table",proven the Table's function and the establishment foundation;and confirmed that Chinese accountant the criterion formulation should persist the procedure rationl principle. |
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| Keywords: | accountant criterion comparison with difference Cash Flow Table |
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