摘要
现金流量表反映企业在一定期间内现金流状况及原因 ,为决策者提供有价值的现金流量信息。本文从编制现金流量表的基础入手 ,重点介绍了一种编制现金流量表的快捷方法———多栏式现金日记帐法 ,希望能给会计实务工作者一些帮助。
The form of cash flexion reflects the status and cause of cash fluxion in the enterprise for a centain time. This thesis supplies value informations about cash fluxion to the decision-maker, with the base of the forming of cash fluxion, It emphases a kind of shortact methods of weaving excessive-bar-pattern cash diary account, I wish it would be helpful to the practical accountarts.
出处
《辽宁工程技术大学学报(社会科学版)》
2002年第1期38-39,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
现金及现金等价物
现金流量
现金流量表
多栏式日记帐
cash and value equality to it
cash fluxion
the form of cash fluxion
excessive-bar-pattern diary account