凭证取数函数在现金流量表编制中的应用

An Application of the Voucher Fetching Function in the Drawing up of Cash Flow Statements

现金流量表是编制难度最大的报表,其正表的数据都来源于货币资金科目的借贷方发生额,它们的对应科目有着特殊的要求。通过分析凭证取数函数的基本原理,探讨如何利用凭证取数函数编制现金流量表,并提出了应用过程中应注意的若干问题。

The cash flow statement is one of the most difficult report forms for the statistics of its financial statement come from the amount of debit and credit of the monetary capital. There is a special request for their corresponding subjects. This paper, analyzing the fundamental principle of the voucher fetching function, discusses how to draw up the cash flow statement by making use of the voucher fetching function and raises some concerns in its application.