关于现金流量表的编制方法

About The Prepartory Method of The Statement of Cash Flows

现金流量表现有编制方法的优缺点兼具,多栏式帐户法是一种全新的编制方法。该方法通过设置多栏式银行存款日记帐、多栏式现金日记帐、多栏式其他货币资金明细帐和多栏式应收票据明细帐,在编制现金流量表时,将上述四个多栏式帐户与现金流量表各对应项目的本期发生额合计数汇总,即可编制现金流量表。该方法最大的优点是建立了现金流量表各项目与上述帐户之间的对应关系,便于会计核对和会计查帐。

The recent prepartory method of the statement of cash flows has both some advantages and some disadvantages. Multi column account method is a complete new method. This method can set multicolumn bank journal, multicolumn cash journal, multicolumn subsidiary ledger of other moneycapital and multicolumn subsidiary ledger of note receivable, when preparing the statement of cash flows, by collecting the total amount of the relevant events between the above four accounts and cash flows, we can use it to prepare the statement of cash flows. The biggest advantage of this method is to build the relevant relationship between every event of the statement of cash flows and the above four accounts, which is easy for you to check figures and audit accounts.