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在编制1998年现金流量表的过程中,笔者从本企业会计核算的实际出发,探索应用非现金帐户分析法,比较简便地编制出了现金流量表,现将主要做法简述如下。非现金帐户是指除现金、银行存款和其他货币资金等货币资金帐户之外的所有资产、负债、收入、费用帐户。探索运用非现金帐户法来编制现金流量表,系基于这样一种思路:编制现金流量表的目的是把按权责发生制反映的会计记录,转换成以收付实现制为基础的数据资料,来客观反映企业一定期间现金收入和付出的真实情况。既然要求反映的是现收现付的情况,那么,通过直接分析非现金帐户的发生额来编制现金流量表,应该是有其可行性的。
In the process of preparing the 1998 cash flow statement, the author explores the application of the non-cash account analysis method based on the actual accounting of the enterprise, and has compiled the cash flow statement relatively conveniently. The main practices are briefly described as follows. Non-cash accounts are all accounts of assets, liabilities, income and expenses other than monetary funds such as cash, bank deposits and other monetary funds. Exploring the use of non-cash method to prepare the cash flow statement is based on the idea that the purpose of preparing the cash flow statement is to convert the accounting records based on the accrual basis into data records based on the cash basis, To objectively reflect the business cash receipts and paid a certain period of the real situation. Since requirements reflect pay-as-you-go status, then it should be feasible to prepare a cash flow statement by directly analyzing the amount of non-cash account.