编制现金流量表新探

A new probe into making cash flow statement

从理论上探讨了一种编制现金流量表的方法， 即在不涉及现金收支的业务中， 人为地加入“现金中介”后，只会对企业的现金流量产生虚拟的影响， 因此， 可以根据扩展资产负债表和扩展损益表直接编制现金流量表， 从而避免调整分录的编制，

This essouj theoretically discusses the method of drawing up the cash flow statement.After taking part in the cash medium artificially out of cash receipts and payments,It will have a virtual influence on the cash flow of enterprises.Therefore,We can directly make the cash flow statement on the basis of extending the balance sheet and the profit and loss sheet.Thus,The make up of adjusting classified cata logue has been avoided and the accuracy of its results has also been improved.