直接法编制现金流量表新探

New Probe into Compiling Cash Flow Table by Direct Method

针对现行直接法编制现金流量表的缺陷,提出用专门帐簿法改进直接法编制现金流量表的基础工作,并论述了专门帐簿法的特征、帐簿设计及帐务处理程序。

Regarding the current defects of compiling cash flow table by direct method,the essay puts forward applying special account book method to improve the basic work of compiling cash flow table by direct method. It also discusses the features,book design and account treatment procedures of special account book method.