摘要
文章提出使用程序直接编制现金流量表是可以实现的它的基础是规范会计科目的设置和使用,然后简要介绍了在此基础上的实现方法。
This article to raise that tocome true preparation of a cash flow state-ment with procedure is couldly,The foun-datin is to prescribe the seting up and theuse of accountng subject,Then to intro-duce the method of that upon this founda-tion briefly
出处
《管理信息系统》
1999年第5期22-22,10,41,共3页
Management Information Systems China
