试析直接法与间接法的关系

Brief analysis of relations of direct method and indirect method

直接法与间接法是企业在现金流量表中列报现金流量的方法。本文阐述了最新会计准则中直接法与间接法的内在关系。直接法和间接法都反映经营活动的现金流量,两种方法都需要把权责发生制转换为收付实现制,两种方法编制现金流量所需的主要依据相同,但两种方法涵义不同,使用条件和特点也不同。

The direct methods and the indirect method are the method which enterprises list the cash flow in chart of cash flow. The article has elaborated the intrinsic relations of the direct method and indirect method in the newest accountant criterion. They all reflect the cash flow in runing. Two methods both need to transform responsibility system of the creditor＇s right for realizing system of receipts and disbursements. The implication of two methods is different, using conditions and characteristics are not same.