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为了使会计报表使用者能够从会计报表中所获取的会计信息更加真实、可靠、可用,本文浅析了如何将权责发生制下的会计数据转换成现金流量下的财务数据。
In order to make the accounting information that the users of accounting report get from the accounting statements more real, reliable and available, this paper analyzes how to convert the accounting data under the accrual basis into the financial data under the cash flow.