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目前,实务中编制现金流量表主要采用日记账法,即在会计科目下专设现金流量表项目,期末直接生成现金流量表。但这种方法增加了日常工作量,对会计人员要求较高,实务中还存在请人代编、挤兑数字的不良现象。而理论层面的工作底稿法和T形账户法现实可行性也较弱。基于此,笔者在实务经验和理论基础上,摸索出采用借贷记账法来编制现金流量表(正表)的新方法,以下做一介绍。
At present, in practice, the preparation of cash flow statement mainly uses the journal method, that is, under the accounting subjects dedicated cash flow statement items, the end of the direct generation of cash flow statement. However, this method increases the daily workload, requires a high degree of accounting personnel, and there are still some problems in your practice such as asking people to compile or run numbers. The theoretical level of working papers and T-account method is also less feasible. Based on this, based on practical experience and theory, the author explores a new method for preparing cash flow statement (positive form) using debit and credit accounting method. The following is an introduction.