摘要
现金流量表是财务报告中的主表之一,是反映企业在一定会计期间的现金和现金等价物流入和流出的报表。现金流量表在结构上将企业一定期间的现金流量分为经营活动产生的现金流量、投资活动产生的现金流量、筹资活动产生的现金流量。现金流量表的编制方法包括直接法和间接法。传统的编制方法主要有工作底稿法和T型账户法,传统编制方法的工作量和难度较大,报表的准确性难以保证,验证工作困难。改进现金流量表的编制方法,应增加现金流量表信息披露的透明度,运用现代企业财务管理方法,正确评价现金流量表,加强对现金流量表的独立审计,从而提高会计信息质量。
Cash flow statement is one main sheet in financial reports; it reflects the inflow and outflow report of money and money e- quivalent in a certain accounting period. In structure of the cash flow statement, the enterprise cash flow can be divided into operation, investment, and financing. In presenting method, it contains direct and indirect methods. The traditional presenting methods are work sheet method and T account method, these presenting methods with huge work and difficulty cannot guarantee accuracy of the report and are difficult to check. In order to improve the presenting method on cash flow statement, we should increase its openness of information disclosure, correctly evaluate it by modem enterprise finance management, increase independent auditing on it, and improve the quality of aeeountin~ information.
出处
《商业经济》
2010年第15期50-51,95,共3页
Business & Economy
关键词
现金流量表
编制方法
改进对策
cash flow statement, presenting method, improving strategy
