用会计平衡理论浅析现金流量表勾稽关系

To Analyze the Cancel and Check Relations of Cash Flow Form with Accounting Balance Theory

学习编制现金流量表难度较大,主要原因是企业会计人员习惯于运用传统的权责发生制处理会计业务,现行的编制方法既难理解又难掌握,现介绍一种简浅易懂编制现金流量表的新思路。

It is difficult to learn working out the cash flow form because the accountants are used to apply the traditional creditor's right occuring system to deal with the business. The current working out method is difficult to understand and to master. Here is a new thought for working out cash flow form which is simple and easy to understand.