| 现金流量表编制方法新探--账务现金流编码法的原理及运用 |
| |
| 引用本文： | 李晓玲,黄超.现金流量表编制方法新探--账务现金流编码法的原理及运用[J].安徽大学学报(哲学社会科学版),2005,29(6):131-136. |
| |
| 作者姓名： | 李晓玲 黄超 |
| |
| 作者单位： | 安徽大学,工商管理学院,安徽,合肥,230039;安徽大学,工商管理学院,安徽,合肥,230039 |
| |
| 摘 要： | 现金流量表的编制一直是困扰会计人员的一大难题,现行企业会计制度规定的两种编制方法,存在期末工作量大,技术处理难度高等缺点。本文通过比较各种现金流量表编制方法的优劣,尝试建立一种新的编制方法———账务现金流编码法来处理现金流,以简化和规范现金流量表的编制。
|
| 关 键 词： | 现金流量表 账务现金流编码法 归类编码 现金流性态 |
| 文章编号： | 1001-5019（2005）06-0131-06 |
| 收稿时间： | 08 9 2005 12:00AM |
| 修稿时间： | 2005-08-09 |
The New Way of Making Statement of Cash Flow |
| |
| LI Xiao-lin,HUANG Chao.The New Way of Making Statement of Cash Flow[J].Journal of Anhui University(Philosophy & Social Sciences),2005,29(6):131-136. |
| |
| Authors: | LI Xiao-lin HUANG Chao |
| |
| Institution: | LI Xiao-lin HUANG Chao |
| |
| Abstract: | The paper analyzes the advantages and shortcomings of the Method Of Journal,the Method of Confirmation on Occasion,the Method of Auxiliary Account and the Method of Synchronized Cycle,which deal with the statement of cash flow.By accounting for the character of cash flow,we can find the crucial function of classified coding and the character of cash flow in this method.Classified coding can keep accounts more convenient.Cash flow's character not only can eliminate the complex factor during the procedure of making cash flow sheet,but also can keep the essence of cash flow and the modality of cash flow consistent.They are the most important points for the method of JTC. |
| |
| Keywords: | statement of cash flow method of cash flow coding in account book classified coding the condition of cash flow |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
