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财政部于1998年3月20日颁布了《企业会计准则——现金流量表》及指南。指南对编制现金流量表作了示范性说明。在指南的第三部分,列举了一家企业一年中的44项会计业务,根据这些业务,指南编制了44笔会计分录,为了编制现金流量表,指南又编制了25笔调整分录。在以上的工作环节中,关键性工作是编制25笔调整分录,若能够掌握编制调整分录的方法,就能够顺利完成编制现金流量表的工作。本文重点即是对25笔调整分录进行分析,揭示25笔调整分录与44笔会计分录的关系,介绍如何编制这些调整分录。本文中涉及的会计业务及其会计分录,均与指南中第三部分“现金流量表编制举例”中的业务一致,因
The Ministry of Finance promulgated the “Accounting Standards for Business Enterprises - Cash Flow Statement” and the Guidelines on March 20, 1998. The Guide provides a model description of the preparation of cash flow statements. In the third part of the guideline, there are listed 44 accounting businesses in a company during the year. According to these businesses, 44 accounting entries were compiled in the guideline. In order to prepare the cash flow statement, the guideline also prepared 25 adjustment entries. In the above work links, the key work is to prepare 25 adjustment entries, if we can master the preparation of adjustment entries, we can successfully complete the preparation of the cash flow statement. The focus of this article is to analyze 25 entries, revealing the relationship between 25 entries and 44 entries, and how to prepare these entries. The accounting business involved in this article and its accounting entries are in line with the business in the third part of the Guide “cash flow statement preparation example ” because