应用计算机实现现金流量表问题的探讨

EXPLORATION ON HOW TO DRAW UP CASH FLOW STATEMENT IN SOFTWARE

根据今年３ 月财政部颁布的现金流量表准则，文章通过对现金流量表的结构和特点以及手工实现思路的分析，结合电算化会计的方法做了用计算机实现现金流量表的可行性分析，列举了现有的计算机实现现金流量表的思路，作出了讨论，并给出了自己的实现思路和看法。

According to the Accounting Standard for Business Enterprises: Cash flow Statement, promulgated by the Ministry of Finance, the enterprises in our country will make the first cash flow statement based on the standard this year. The esserce of this article is to analyze the feasibility of drawing up cash flow statement in software. Some methods are given, and a deep research on the frame of cash flow statement is made. Finally, Some advice are presented.