摘要
本文就合并现金流量表编制方法的选择、有关少数股东权益项目的揭示。
This article makes an incisive analysis and research of the selection of me thods in tabulating consolidated cash flow statement, the report of minority interest, the items to be adjusted, and the tabulation of cancellation entries.
出处
《上海财经大学学报》
1999年第2期54-59,共6页
Journal of Shanghai University of Finance and Economics
关键词
会计报表
现金流量表
方法
accounting statement
cash flow statement
method
