| 现金流量表的编制方法初探 |
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| 引用本文： | 崔丽琴,张英辉.现金流量表的编制方法初探[J].辽宁医学院学报(社会科学版),2008,6(4):126-128. |
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| 作者姓名： | 崔丽琴 张英辉 |
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| 作者单位： | [1]锦州市轻工集体工业联社,辽宁锦州121003; [2]辽宁中衡会计师事务所锦州分所,辽宁锦州121000 |
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| 摘 要： | 现金流量表是反映企业一定会计期间的现金和现金等价物的流入和流出的报表，它能够反映企业获得现金和现金等价物的能力。企业的现金流量通常分为三类：一是经营活动产生的现金流量，二是投资活动产生的现金流量，三是筹资活动产生的现金流量。与此相适应，现金流量表的主表分为三大部分，分剐反映企业经营活动、投资活动、筹资活动产生的现金流入和流出，采用直接方法编制；现金流量表的补充资料表，则采用间接方法编制。
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| 关 键 词： | 企业 现金流量表 编制方法 会计制度 |
Discussion on Preparation of Cash Flow Statement |
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| Cui Liqin,Zhang Yinghui.Discussion on Preparation of Cash Flow Statement[J].Journal of Liaoning Medical College:Social Science Edition,2008,6(4):126-128. |
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| Authors: | Cui Liqin Zhang Yinghui |
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| Institution: | Cui Liqin,Zhang Yinghui (1 Jinzhou Light Industry Collective Association, Jinzhou Liaoning, 121000; 2 Jinzhou Branch of Liaoning Zhongheng Public Accountants, Jinzhou Liaoning, 121000) |
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| Abstract: | Cash flow statement shows an entity's cash and cash equivalents in and out for an accounting period.It shows a company's ability to receive cash and cash equivalents.The usual cash inflows and outflows of an entity are: cash flow from operating activities,from investment activities,from financing activities.Hence,the cash flow statement has three sections to show the inflow and outflow of an entity's operating activities and the investment activities and financial activities.That is the direct method of preparing cash flow statement.Notes of the cash flow statement are prepared using indirect method. |
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| Keywords: | entity cash flow statement direct and indirect method |
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