论文部分内容阅读
《财务与会计》1999年第8期刊登了张云、赵洪进同志的《增值税在现金流量表编制中的实务操作》(以下简称“张文”)。文中介绍了在将增值税进项税额和销项税额并入现金流量表“购买商品、接受劳务所支付的现金”、“销售商品、提供劳务所收到的现金”项目的情况下,调整分录的编制方法。依笔者分析,“张文”中所述观点可归纳为以下两点:第一,增值税进项税额和销项税额是否合并在现金流量表“购买商品、接受劳务所支付的现金”、“销售商品、提供劳务所收到的现金”项目中,取决于企业日常会计核算资料的状况。
“Finance and Accounting” 1999 No. 8 published Zhang Yun, Comrade Zhao Hongjin “value added tax in the preparation of cash flow statements in the practice of” (hereinafter referred to as “Zhang Wen”). This article describes the value added tax and output tax into the cash flow statement “purchase of goods, accepting services paid by the cash ”, “sales of goods, providing services received by the cash ” project , Adjust the preparation of entries. According to the author’s analysis, the views expressed in Zhang Wen can be summed up as follows: First, whether the VAT input VAT and the output tax are consolidated in the cash flow statement “Cash paid for purchasing goods and accepting labor services” “,” Sales of goods, providing services received by the cash "project, depending on the status of the company’s daily accounting data.