摘要
目前 ,国际通行的几种现金流量报告模式各有优点和缺点 ,文章在比较分析的基础上 ,尝试性地提出了现金流量报告方式的调整建议。
This paper makes an analysis of the advantages and disadvantages of the two modes in common use for reports on cash flow information,on the basis of which to put forward a proposal for regulation of the way for preparing reports on cash flow information to the outer world
出处
《汕头大学学报（人文社会科学版）》
2003年第2期61-64,共4页
Journal of Shantou University(Humanities and Social Sciences Edition)
