| 浅谈现金流量表的编制 |
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| 引用本文： | 何卫红.浅谈现金流量表的编制[J].金陵科技学院学报(社会科学版),1999(4). |
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| 作者姓名： | 何卫红 |
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| 作者单位： | 金陵职业大学财经系!江苏南京210001 |
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| 摘 要： | 现金流量表的实施受到普遍欢迎，然而其编制方法确有一定难度。该文主要介绍了一种设置多栏式日记帐的方法，力图能达到简化编制现金流量表的目的。
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| 关 键 词： | 现金流量表 现金 直接法 间接法 多栏式日记帐 经营活动 |
Preparing the Cash Flow Statement |
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| He Wei-hong.Preparing the Cash Flow Statement[J].Journal of Jinling Institute of Technology :Social Science Edition,1999(4). |
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| Authors: | He Wei-hong |
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| Institution: | He Wei-hong |
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| Abstract: | Adopting cash flow statement is praised by its users and business managements. But the wayof preparation is complicated. The paper introduces a method - multi-column journal to make thepreparation much less difficult. |
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| Keywords: | cash flow statement cash direct method indirect method multi-column journal operation activities |
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