现金流量表补充资料的填制与理解

The Replenish & Comprehension of the Additional Materials of Cash Flow Form

现金流量表能够反映企业一定期间内现金注入、流出情况,可以帮助会计报表使用者了解和评价企业荻取现金的能力。现金流量表的补充资料是现金流量表的一个重要组成部分,掌握其编制方法很重要。

Cash Flow Form can reflect the flow situation of cash in certain periods. It helps the accountant know and evaluate the busi ness abilities in getting cash. The cash flow form is a very important part in additional material replenish and comprehensin.