现金流量表附表的编制原理

发布时间：2018-01-18 13:09

  本文关键词：现金流量表附表的编制原理　出处：《财会月刊》2013年07期 　论文类型：期刊论文

  更多相关文章： 现金 流量表 附表 编制 原理

【摘要】：正现金流量表的附表编制较能体现三张财务报表间的勾稽关系。但许多介绍现金流量表附表的文章往往停留在论述如何编制上,而未能从三张报表之间的相互联系来深刻论述其编制的根本原理:现金流量表附表是以净利润为起调点;加上减少净利润但是不产生现金流的事项,减去增加净利润但是不产生现金流的事项;加上由经营性活动引起的现金增加但是不影响净利润的事项,减去由经营性活动引起的现金减少但是不影响净利润的事项;实现净利润和经营性现金流的完全同步。实际上现金流量表附表的公式就是在该原理上经数学推导归纳而得出的一种便于编制的表现形式。
[Abstract]:The schedule of the positive cash flow statement can reflect the check relation between the three financial statements. However, many articles introducing the schedule of the cash flow statement tend to stay on how to compile the statement. However, the basic principle of its compilation is not discussed deeply from the interrelation between the three statements: the schedule of cash flow statement is based on net profit; Plus items that reduce net profits but do not generate cash flow, minus events that increase net profits but do not generate cash flows; Plus the increase in cash arising from operating activities but without prejudice to net profits, minus the decrease in cash arising from operational activities but not affecting net profits; In fact, the formula of the schedule of cash flow statement is a form of expression that can be easily compiled by mathematical derivation and induction on this principle.
【作者单位】： 金地集团华南区域财务管理部;
【分类号】：F231.5
【正文快照】： 现金流量表的附表编制较能体现三张财务报表间的勾稽关系。但许多介绍现金流量表附表的文章往往停留在论述如何编制上,而未能从三张报表之间的相互联系来深刻论述其编制的根本原理:现金流量表附表是以净利润为起调点;加上减少净利润但是不产生现金流的事项,减去增加净利润但，

本文编号：1441079