现金流量日记账编制现金流量表法

Method for Devising Cash Flow Sheet in Cash Flow Journal

从现行编制现金流量表方法存在的不足之处入手 ,设想出用现金流量日记账编制现金流量表 ,并对其基本原理、程序和方法、优点。

With regard to the defficiencies existing in the present method for devising cash flow sheet,the author conceives new means for devising it by cash flow journal.And the paper also expounds that four attentions should be paid when making the cash flowing sheet,i e the basic principle,ways and processes,advantages,and finally,some notices.