摘要
本文提出了编制现金流量表的新方法─—科目汇总表法，对该方法的编制原理、主要现金 流量的计算进行了全面的探讨。科目汇总表法简明易懂，编制容易，解决了企业会计人员的编表困 难。
This paper proposes a new method of drafting cash - flow statement, and names it the method of account title summary. The new method is simple and easy, solves a difficult in drafting cash-flow statement,it has good application.
出处
《湖北汽车工业学院学报》
1999年第4期71-77,共7页
Journal of Hubei University Of Automotive Technology
