摘要
现金流量表是由企业编制的反映企业一定期间现金流出与流入的报表.而作为经营活动产生的现金流量又是现金流量表最重要组成部分.编制现金流量表固然重要,但更重要的在于使用现金流量表.主要揭示现金流量表中间接法下经营活动产生现金流量的逻辑结构,展示这种结构要素的形成原理以及相互关系,以利于分析企业一定期间的现金流量.
The cash flow statement is a statement that reflects the cash outflow and inflow of an enterprise during a certain period. And the cash flow generated from operating activities is the most important part of the cash flow statement. The preparation of cash flow statement is important, but it is more important to use the cash flow statement. This paper aims at revealing the logical structure of the cash flow of operating activities under the indirect method, the display of the structural elements of the formation principle and the relationship between, in order to analyze the cash flow of the enterprise in a certain period.
出处
《宁德师范学院学报（自然科学版）》
2016年第3期263-266,共4页
Journal of Ningde Normal University(Natural Science)
基金
福建省高等学校精品资源共享课<会计实验>立项项目
关键词
现金流量表
经营活动
间接法
cash flow statement
business activity
indirect method
