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1998年1月日起我国境内所有企业统一编制现金流量表。存货项目在企业资产中占有相当重要的地位,并且有关存货项目的业务种类繁多,既涉及到现金性活动又涉及到非现金性活动,笔者认为要使存货项目在现金流量表中能够恰当反映,必须对其进行详细分析。就此提出几点建议,希望能对具体工作产生帮助。我国的现金流量表格式以直接反映为主,形成主表部分: 以间接反映为辅,将间接反映的经营活动现金流量及不涉及现金的投资与筹资等作为补充资料。下面就存货项目在主表部分的反映和在补充资料部分的反映分别进行讨论。
January 1, 1998 all domestic enterprises in China unified cash flow statement. Inventory items occupy a very important position in the enterprise assets, and a wide range of business related to inventory items, involving both cash activities and non-cash activities, the author believes that inventory items in the cash flow statement to properly reflect, It must be analyzed in detail. In this connection, I put forward some suggestions, hoping to help specific work. The form of cash flow statement in our country is mainly the direct reflection, forming the main part of the table. Supplemented by indirect reflection, the cash flow of operating activities indirectly reflected and the non-cash investment and financing are supplemented. The following part of the stock items in the main part of the reflection and additional information in the part of the reaction were discussed.