摘要
《企业会计准则——现金流量表》的颁布与实施 ,是我国会计顺应世界会计发展潮流的又一重大举措。本文试就该准则与美国、英国及国际会计准则委员会等西方会计规范进行比较 。
The presentation and implimentation of “The Cash Circulation Graph of Enterprise Accounting Criterion”is one of important measures,which complies with the world accounting trend.This article is intended to make comparisons between “Chinese Accounting Criterion”and American,British,and International Accounting Criteria,as well as the accounting criteria of other western coutries.
