摘要
分析现行现金流量表编制基础的弊端,在重新审视现金及现金等价物定义的基础上,提出了改进现金流量表编制基础的建议。
This paper analyzes on the shortages of the compiling foundation of the cash flow statement, and based on re-evaluating the definitions of the cash and cash equivalent, advances some suggestions on improving the compiling foundation of the cash flow statement.
出处
《科技情报开发与经济》
2006年第19期135-136,共2页
Sci-Tech Information Development & Economy
关键词
现金流量表
编制基础
现金
现金等价物
cash flow statement
compiling foundation
cash
cash equivalent
