浅谈运用转账排除分析法编制现金流量表

Drawing up the Worksheet of Cash-Flow Amount by Using the Exclusively Transferring Method

在编制现金流量表时,以权责发生制为起点,比较账户的期末与期初差额,计算出各账户的期间净发生额;再通过编制转账分录,将转账业务影响从各账户的期间净发生额中扣除———此谓“转账排除”;经转账排除后的各账户净发生额,分析后分别划分为“影响经营活动现金流账户”“影响投资活动现金流账户”和“影响筹资活动现金流账户”三类内容,根据各类账户和各自对应的现金流的平衡关系得出各类现金流的净发生额———此谓“分析”,并形成工作底稿。据此编制现金流量表。

Based on accrual system of accounting,exclusively transferring analysis method includes several steps.Firstly,it requires comparing the account differences between the beginning and the ending of accounts to calculate the net occurring account.Then it uses transferring entry to eliminate the consequences incurred by accrual system of accounting.Finally it prepares the worksheet and amount of cash inflow based on appropriately classifying the accounts.