基于损益确认原则转换的现金流量表编制方法分析

Analysis in Changing the Making Methol of Cash Flows Statement Based on Profit recognizing Principle

本文利用流程图对会计循环作了简要的总结 ,剖析了现金流量表与其他报表的最根本区别——损益确认原则的两次思维方式转换 ,并突破传统思维框架 ,提出了“现金流量表备查簿法”,以避免复杂繁琐的分录调整 ,能有效地解决目前会计人员在编制现金流量表时所遇到的难题。

this article analyzes the main difference between statement of cash flows and other statements changing of two ways of thinking in profit-recognizing principle, with a flow chart to briefly generate the accounting circle. In addition, it suggests 'memorandum of statement of cash flows method 'to advoid complex entry adjustments in traditional framework, which is sure to solve the problems existing in the preparation of statement of cash flows at present.