现金流量表的编制解析——兼论权责发生制和收付实现制的异同

Analysis of Compilation of Cash Flow Statement——With a Special Reference of Differences Between Accrual Basis and Cash Basis

现金流量表的编制是会计学习中的一个难点,也是一个重点。现金流量表的编制是一个复杂、综合的过程,需要理解并熟练掌握权责发生制和收付实现制及其相互间的转换关系。从权责发生制和收付实现制的相互转换开始,解析现金流量表的编制原理和编制方法,使理解、掌握现金流量表变得更加轻松、简单。

Compiling a cash flow statement is both a hard task and a key point in studying the accounting subject. The compilation of cash flow statement is a sophisticated and integrated process, and it is necessary for learners to understand and master skillfully the accrual system and the cash basis as well as the mutual conversion relations between them. This paper, starting from the mutual conversions between the accrual basis and cash basis, analyzed the principle and methodology of complication of cash flow statement so as to bring about an easy and simple under- standing and mastering the cash basis.