高职校现金流量表简易编制方法的教学探索

Exploration on the Teaching of Simple Compilation Method of Cash Flow Statement in Higher Vocational Schools

简易编制方法是一类易于理解、又能满足需要的编制方法。将现金流量表简易编制方法纳入高职校教学是现实需要。现金流量表简易编制方法教学主要包括时间设计、理念设计、过程设计、总结设计。使用简易方法编制现金流量表既有优势,也有不足。

The compilation of cash flow statement has been a teaching difficult in accountingmajor in higher vocational schools. Simple compilation method is all easy understandable methodwhich can meet the requirement. Introducing the simple compilation method of cash flow statement tohigher vocational teaching is the call of the reality and the policy, which is of advantage to talenttraining. The method includes the design of time, concept, process and conclusion.