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(一)现金流量表现金流量表是当前国际上通行的一个企业会计报表,同财务状况变动表比较有很多优点。我国准备第一批出台的具体会计准则中,也规定了以现金流量表取代1993年会计改革规定的财务状况变动表。编制本表有一定难度,及时参加学习,有助于编好用好本表。本课程内容包括以下几个部分。1、编制现金流量表的意义,尤其是在我国用以取代财务状况变动表的重要意义。2、现金流量表的结构内容。
(A) cash flow statement Cash flow statement is currently a popular international business accounting statements, compared with the financial status of the table has many advantages. China prepared the first batch of specific accounting standards promulgated, but also provides for the use of cash flow statements to replace the accounting changes in 1993, the financial status of the table. The preparation of the table has a certain degree of difficulty, to participate in timely learning, help to make good use of this table. This course includes the following sections. 1, the significance of the preparation of cash flow statement, especially in our country to replace the statement of financial position of great significance. 2, the contents of the structure of cash flow statement.