合并现金流量表编制方法的选择

The Alternative of Making Consolidated Statement of Cash Flow

合并现金流量表的编制在我国会计界仍然处于讨论阶段。通过比较合并现金流量表的两种编制方法,对合并现金流量表编制方法的选择提出了一家之言,最后举例说明直接法下合并现金流量表主表的编制。

Making consolidated cash flow statement is still at the initiative stage in China. Based on the comparison of two methods of preparing consolidated cash flow statement, this paper discusses how to make alternative choice and presents a case of making a consolidated cash flow statement with the direct method.