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编制现金流量表存在诸如现金流量分类不规范、口径不统一,会计人员态度不严肃,任意拼凑数字,玩数字游戏等问题 为什么现金流量表的编制存在许多问题呢?其主要在于准则及现行的会计制度可操作性差,从颁布的《企业会计准则——现金流量表》来看,存在以下问题:(1)可操作性差 有很多现金流量项目包括的内容没有明确规范,造成在实际当中因各编表者的认识不同而口径不统一。比如“销售商品,提供劳务收到的现金”当中,是专指主营业务带来的现金流入,还是也包括其他业务带来的现金,准则没有明确指出。各参考书也是各抒己见,比如在填列“支付给职工以及为职工支付的现金”项目时,存在以下问题:职工的概念怎样界定?临时工等劳务工的工资是否在此项目填列?企业为职工支付的养老保险费、劳动保护费、劳动保险费、工会及教育经费是否在此项目填列?(2)
There are many problems in the preparation of the cash flow statement, such as irregular cash flow classification, inconsistent caliber, not serious accounting staff attitude, arbitrary combination of numbers and playing of digital games. Why cash flow statement has many problems? The main lies in the criteria and the current accounting System operability is poor, from the promulgation of “Accounting Standards for Business Enterprises - Cash Flow Statement” point of view, the following problems: (1) poor operability There are many cash flow items included in the content is not clearly defined, resulting in the actual Table’s understanding of different caliber is not uniform. Such as “sales of goods, services received cash,” which refers specifically to the main business of cash inflows, or other businesses also include cash, the guidelines did not explicitly point out. Each reference book also expresses its own views. For example, when filling in the items of “cash paid to and paid by workers”, the following questions exist: How are the concepts of workers defined? Are the wages of temporary workers and other labor workers listed in this item? Whether the employee’s pension insurance, labor protection fee, labor insurance fee, labor union and education fund are listed in this item? (2)