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现金流量表在日常财务运用中越来越被广泛重视,具有先进管理经验的企业每月、甚至每周都编制现金流量表,通过对现金流量表的分析,更好地进行现金流量的日常管理与控制,合理调度资金运行,提高资金使用效率,使其成为财务报告体系的真正核心。但是,现金流量表编制方法及编制结果却一直不能尽如人意。本文首先阐述了现金流量的基本概念及编制思路,然后按照现金流量表的结构,分项解释各项应填列的内容,同时运用公式法阐述如何快捷编制现金流量表。
Cash flow statement in the daily financial use of more and more attention, with advanced management experience in enterprises monthly or even weekly prepared cash flow statement, through the cash flow statement analysis, better cash flow daily management and Control, rationalize the operation of funds and improve the efficiency of capital utilization make it a true core of the financial reporting system. However, the method of compiling the cash flow statement and the result of compilation have not been satisfactory. This paper first elaborated the basic concept of cash flow and preparation of ideas, and then explain the items should be listed in accordance with the structure of the cash flow statement, using the formula method to explain how to quickly prepare cash flow statement.