编制现金流量表新方法——运用T形帐户进行差额调整

A New Method of Tabulating Cash Flow Statement ——Apply T-Shaped Account to Regulate Difference

相当一部分企业特别是中小企业编制的现金流量表 ,没有真正的平衡 ,现金流量表与补充资料很难对应 ,个别项目差额通过“其他项目”和别的途径人为调节 ,失去了编制现金流量表的意义。鉴于此 ,笔者从方便注册会计师审计的角度出发 ,推个“调整 T形帐户法”给各位同行 。

Cash flow statement made in some enterprises, particularly in some middle or small scale ones are not really balanced, which didn't correspond to the supplementary materials. For human beings adjusting the discrepancy of some items through other items or approaches,the meaning of making cash flow statement is lost. Therefore, in order to facilitate the auditing for certified public accountants,especially those in middle and small scale enterprises,the writer introduces the method of 'regulating T-shaped account'.