本文關(guān)鍵詞：現(xiàn)金流量表附表的編制原理　出處：《財會月刊》2013年07期 　論文類型：期刊論文

  更多相關(guān)文章： 現(xiàn)金 流量表 附表 編制 原理

【摘要】：正現(xiàn)金流量表的附表編制較能體現(xiàn)三張財務(wù)報表間的勾稽關(guān)系。但許多介紹現(xiàn)金流量表附表的文章往往停留在論述如何編制上,而未能從三張報表之間的相互聯(lián)系來深刻論述其編制的根本原理:現(xiàn)金流量表附表是以凈利潤為起調(diào)點(diǎn);加上減少凈利潤但是不產(chǎn)生現(xiàn)金流的事項,減去增加凈利潤但是不產(chǎn)生現(xiàn)金流的事項;加上由經(jīng)營性活動引起的現(xiàn)金增加但是不影響凈利潤的事項,減去由經(jīng)營性活動引起的現(xiàn)金減少但是不影響凈利潤的事項;實(shí)現(xiàn)凈利潤和經(jīng)營性現(xiàn)金流的完全同步。實(shí)際上現(xiàn)金流量表附表的公式就是在該原理上經(jīng)數(shù)學(xué)推導(dǎo)歸納而得出的一種便于編制的表現(xiàn)形式。
[Abstract]:The schedule of the positive cash flow statement can reflect the check relation between the three financial statements. However, many articles introducing the schedule of the cash flow statement tend to stay on how to compile the statement. However, the basic principle of its compilation is not discussed deeply from the interrelation between the three statements: the schedule of cash flow statement is based on net profit; Plus items that reduce net profits but do not generate cash flow, minus events that increase net profits but do not generate cash flows; Plus the increase in cash arising from operating activities but without prejudice to net profits, minus the decrease in cash arising from operational activities but not affecting net profits; In fact, the formula of the schedule of cash flow statement is a form of expression that can be easily compiled by mathematical derivation and induction on this principle.
【作者單位】： 金地集團(tuán)華南區(qū)域財務(wù)管理部;
【分類號】：F231.5
【正文快照】： 現(xiàn)金流量表的附表編制較能體現(xiàn)三張財務(wù)報表間的勾稽關(guān)系。但許多介紹現(xiàn)金流量表附表的文章往往停留在論述如何編制上,而未能從三張報表之間的相互聯(lián)系來深刻論述其編制的根本原理:現(xiàn)金流量表附表是以凈利潤為起調(diào)點(diǎn);加上減少凈利潤但是不產(chǎn)生現(xiàn)金流的事項,減去增加凈利潤但，

本文編號：1441079