直接法下编制医院现金流量表的实践探索

The Practice Exploration of Preparing Cash Flow Statement in Hospital in the Direct Method

文章提出了一种在实践中编制现金流量表的操作方法——直接法,并详细介绍了具体的编制过程,仅对重点项目涉及的内容和填列思路进行了具体说明,同时,提出了几个在编制过程中应注意的问题。

It mentioned an operation mode of preparing cash flow statement in practice——direct method and introduced the de-tailed process of preparing. It only specified several important projects in cash flow statement. At the same time, it pointed out thatseveral problems should be paid attention to in the process of preparing.