论编制现金流量表的直接法与间接法

On the Direct Method and Indirect Method in Working out Cash Flow Meters

会计信息在现代经济生活中不可或缺,现金流量表作为国际上流行的企业对外会计报表之一,能有效地反映企业生产经营活动中最活跃的现金流量信息,因此受到各方重视。我国现已要求企业用直接法编制现金流量表,但在会计实务中编制该表困难较多,相比之下,以间接法编制该表更符合传统的会计思维,也可在一定程度上降低该表的编制难度。

Accounting information is inevitable in modern economic lives.As one of the internationally prevailed external report forms for enterprises,cash flow meters can effectively reflect the most active information of cash flow in the production and operation activities in the enterprises,so that they receive attention from all aspects.Our country has required that enterprises should work out cash flow meters using direct methods,but there are some difficulties in working out these forms in accounting practice.In comparison,using indirect methods is more coherent with traditional accounting thinking and can decrease the difficulty in working out the flow meters in some degree.