摘要
销售商品提供劳务收到的现金和购买商品接受劳务支付的现金这两个会计项目的填制应从权责发生制调整到现金收付制 ,并且要考虑到一些特殊项目的影响 ,对其作适当的调整 ;“内部往来”等表外科目在编制现金流量时应分成三部分 :经营活动、投资活动、筹资活动 ,然后用总额法兼净额法进行调整。
As preparation both of the items of SCFP, cash inflow from sells goods and service and cash outflow from purchase goods and service , should adjust them from accrual basis accounting into cash basis accounting ,as well as should consider the influence of special items ,which should be adjusted appropriately . The suspense accounts out of the account schedule sush as the “iternal transactions and events”must be divided into normal operation , investing activites and financial activites . then compute the net cash inflow or outflow combining the gross method with the net method.
出处
《陕西经贸学院学报》
2001年第1期43-45,共3页
Journal of Shaanxi Economics and Trade Institute
关键词
现金流量表
编制
会计事项
会计人员
The statement of changes in financial position
cash basis
technic of preparation
tactics of computation
accounting
