简单会计分录转换成现金流量表两个项目群内项目的等式研究与验证

Research on the simple accounting entry transforming the cash flow statement the item equation in the two items group and its validation

编制现金流量表的方法,一般以主表"经营活动产生的现金流量净额"金额为准,"人为调节"补充资料的"其他"项目金额使补充资料的"经营活动产生的现金流量净额"金额与主表的该项目金额相等。本研究是将企业日常发生的会计分录,套用从"净利润=收入-费用"推导出来的"群间借贷等式"(数学模型),平衡转换成主表项目金额与补充资料项目金额,保证编制过程中两个主要项目金额随时"自然相等",提高了现金流量表的编制技术。

Drawing up the method of the cash discharge form, general take the main form＂ the cash discharge net sum of the management activity creation＂ amount of money as to allow,＂ other＂ item amount of moneys of＂ the factitiousness regulate＂ complement data make add＂ the cash discharge net sum of the management activity creation＂ amount of money of the data and the item＇s amount of money of the main forms equal.This research is to use accountancy＇s journalize that the business enterprise takes place usually, set from＂ the a borrows the equation＂（ mathematics model） that＂ retained profits= income- expenses＂ deduce out, the equilibrium con- version becomes the main form item amount of money and the complement data item amount of moneys, two key item amount of moneys in the assurance establishment process at any time＂ the nature is equal＂, raised the establishment technique of the cash discharge form.