现金流量表附注信息化处理要点分析

Analysis on Information Processing Essentials of Note to Cash Flow Statement

现金流量表附注的信息化处理是指运用计算机及财务报表软件获取、加工账务数据,以输出现金流量信息的过程。当前现金流量表附注的信息化处理存在着手工随意调节数据、设置项目来源困难、现金流量表附注模板欠缺等问题,要利用财务报表软件准确编制出现金流量表附注中的九个调整项目,关键在于运用帐务取数功能设置项目来源和取数公式。

Information processing of note to cash flow refers to the use of computers and software to obtain the financial statements, process accounts data to output the cash flow information process. The current information processing exists several problems like adjusting data optionally by hand, setting item sources with difficulty and lacking of note template. The key of preparing the 9 reconciliation items of the note precisely is setting items sources and fetching formula by using accounting fetching function of financial statement software.