现金流量表编制的程序实现方法──CMIS系统的改进

在1998年《企业会计准则──现金流量表》颁布实施后，某些商业计算机管理信息系统需进一步改进，通过规范会计科目、建立与现金流量表相关的帐簿，可以用程序编制现金流量表。

The 'Accounting standard for Business Enterprises' promulgated and put in practicein 1998 urges some MIS improve further.by prescribing accounting subject and setting upaccounting book corresponded with cashflow statement, we can carray out the preparation of acash flows statement with programe.