新现金流量表准则及其对比分析

The New Cash Flow Statement Standard and its Contrastive Analysis

现金流量表担负着提供企业现金流量信息的重要角色。新颁布的《企业会计准则第31号——现金流量表》是为了规范现金流量表的编制和列报而根据基本准则制定的,其内容不但与原准则相比发生了一定的变化,而且在几个方面与国际会计准则现金流量表部分也存在细微的差别。

The cash flow statement plays an important role in providing cash flow information of enterprises. The new cash flow statement standard is established for standardizing the action of making the cash flow statement. There are some obvious differences between the new standard and the old ones. Furthermore, some little differences of the cash flow statement also exist between the CAS and IAS.