浅谈商业银行现金流量表编制

A Brief Discussion on the Compilation of Cash Flow Statement of Commercial Banks

一般企业现金流量表编制属于比较困难的工作,这是因为各类现金流量经常会出现交集,需要专业判断较多。而商业银行的现金流量表更是复杂,大量的现金流量涉及财务人员的职业判断,目前尚未有统一的标准和步骤进行规范,本文根据企业会计准则及其相关规定,结合商业银行业务交易实际,从浅到深,探索出商业银行现金流量表一个相对合理和切实可行的编制程序,以供研究。

It is difficult for enterprises to compile the cash flow statement because all kinds of cash flows are often intersected,which requires more professional judgments.while the cash flow statement of commercial banks is more complex,large amounts of cash flow need financial personnel's professional judgment,but there has not been a unified standard and step so far.According to Accounting System for Business Enterprises and its related regulations,combined with the reality of commercial banks'business transactions,the paper gradually explores a relatively reasonable and feasible program for commercial banks to compile the cash flow statement so as to provide the reference for study.