| 间接法编列经营活动现金净流量的教学思考 |
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| 引用本文： | 姚文英.间接法编列经营活动现金净流量的教学思考[J].乌鲁木齐职业大学学报,2006,15(3):51-52. |
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| 作者姓名： | 姚文英 |
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| 作者单位： | 新疆财经学院财政系,新疆,乌鲁木齐,830012 |
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| 摘 要： | 间接法将净利润调节为经营活动现金流量净额是现金流量表的重要组成部分,但其编列是现金流量表的教学中较为难理解和掌握的知识,本文拟采用剔除和补充两步各三项内容的教学思路即剔补法进行编列。
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| 关 键 词： | 间接法 编列 经营活动现金净流量 剔除 补充 |
| 文章编号： | 1009-3397（2006）03-0051-02 |
| 收稿时间： | 2006-07-05 |
| 修稿时间： | 2006年7月5日 |
Reflections on the Teaching of Currency Flow in Business Activity |
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| Authors: | YAO Wenying |
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| Institution: | YAO Wenying |
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| Abstract: | The indirect method is smooth the net profit to regulate for conduct the discharge net sum of the movable cash is a cash discharge form of important constitute part, but its arranging in order is the more difficult comprehension in the teaching of the form of the cash discharge and control of knowledge. This text draws up an adoption to pick and get rid of and adds two three for each teaching way of thinking to introduce it to arrange in order. |
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| Keywords: | The indirect method arranges in order Conduct the movable cash clean discharge pick and get rid of Complement |
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