摘要
依据"现金日记账"、"银行存款日记账"、"其他货币资金日记账",以Excel为工具,直接编制"每日现金流量表",使公司在信息技术的支持下实现"实时报告",满足会计报告使用者对企业现金流量信息的需要。
Based on the daily cash account, daily bank saving account and daily account for currency fund, taking Excel as a tool, one can directly tabulate the daily cash flow, realize the real - time report under the support of informational technology for enterprise, to meet the users of accounting report with the requirement of the cash flow information for enterprise
出处
《辽宁科技学院学报》
2008年第4期40-41,共2页
Journal of Liaoning Institute of Science and Technology
