试论合并现金流量表的编制

PREPARING CONSOLIDETED STATEMENT OF CASH FLOWS

在会计界 ,编制合并现金流量表是一个难题。本文就合并现金流量表的编制提出了一种方法 ,即在纳入合并范围的各个公司的个别现金流量表的基础上 ,通过编制抵销分录 ,剔除各个公司个别现金流量表直接相加所得到的合计数中内部交易产生的现金流量 ,最终确定合并数。

Consolidated statement of cash flows is a difficult problem in accounting practice. The article discusses a way to prepare consolidated statement of cash flows . The way is based on the individual statements of cash flows of the corporations fitted into merged scope. Amounts of internal transaltions resulting fromthe addittion of the items in the corporations' individual statements of cash flows are cut out, through offsetting entry. Then the merged amounts of consolidated statement of cash flows are determined.