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在会计核算中“内部往来”科目的应用范围欠规范 ,这给现金流量表的编制造成了重大影响 ,笔者经过实践 ,探索出了一套技术处理办法。该方法突破了一个观念 ,即 ,对于“内部往来”涉及的转账业务虽无现金流入 ,流出 ,我们却用现金流量去编制调整分录 ,这就等于把“内部往来”转账业务隐去的现金流量关系再重新反映出来 ,以便把“内部往来”所包含的不同性质经济活动的现金流量真正区分开来。现金流量表真正反映出了现金流量的真实面目。
In accounting, the application scope of “inter-departmental” subjects is not standardized, which has had a significant impact on the compilation of the cash flow statement. The author has explored a set of technical solutions through practice. The method breaks the notion that although there is no cash inflow or outflow in the money transfer business involved in “internal dealings”, we use cash flow to make adjustment entries, which is equal to cash hidden from the “internal transaction” transfer business The traffic relationship is again reflected in order to make a real distinction between the cash flows of economic activities of different nature contained in the “internal dealings”. The cash flow statement truly reflects the true face of cash flow.