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本文从实际工作出发,总结电算化环境下现金流量表的编制方法。一、列报方法与编制方法我国现金流量表以直接法列报,同时在附注中披露将净利润调节为经营活动现金流量的信息。这种披露要求为我们提供了两种编表思路:将一定期间的现金流量分类或将权责发生制调整为现金收付制。目
Based on the actual work, this article summarizes the preparation method of cash flow statement in the computerized environment. I. Presentation method and preparation method China’s cash flow statement is presented by the direct method, meanwhile it discloses the information of reconciling the net profit into the cash flow of operating activities in the notes. This disclosure requirement provides us with two sorts of charting ideas: categorizing cash flows over a period of time or adjusting accruals to cash basis. Head