摘要
提出了保证现金流量表提供的会计信息真实、可靠，在日常核算中，应设置和运用“现金和现金等价物”
To ensure that the in formation provided in the cash - flow Statement are true and reliable, auxiliary accounting books of cash and cash equivalents should be established and applied in the practical accounting.
出处
《湖南商学院学报》
1999年第5期54-55,共2页
Journal of Hunan Business College
关键词
现金流量表
编制
方法
“现金及现金等价物”辅助帐
Cash-flow Statement
preparation
method
auxiliary accounting books of cash and cash equivalents
