《现金流量表》调整分录的编制方法初探

A Probe of Preparing the Adjusting Entries for the 《Statement of Cash Flow》

调整分录是编制《现金流量表》的关键程序。本文主要从实用角度分析编制调整分录的基本原理及具体操作方法 ,以简化编表工作量 ,提高编表准确性。

Complication Way of adjusted entries is the key process to complicate the 《Statement of Cash Flow》This paper analyses from practical angle for the basic principle actual operation way Which complication adjustments the entries so as to reduce the Working quantity for the 《statement of cash flow》improve the correction of complication of 《Statment of Cash Flow》.