| 现金流量表准则中若干问题分析 |
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| 引用本文： | 王宏波,王旭岗.现金流量表准则中若干问题分析[J].天水师范学院学报,2002,22(1):4-6. |
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| 作者姓名： | 王宏波 王旭岗 |
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| 作者单位： | 1. 天水师范学院,政史系,甘肃,天水,741001
2. 甘肃日报社财务科,甘肃,兰州,730000 |
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| 摘 要： | 《企业会计准则——现金流量表》发布实施已有三年时间,执行过程中发现在现金及现金等价物的界定、现金流量的分类、现金流量表的编制方法的具体理解和操作上存在一些问题,需加以改进和完善。
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| 关 键 词： | 《企业会计准则》 现金等价物 现金流量表 会计 财务管理 |
| 文章编号： | 1371-1351(2002)01-0004-03 |
| 修稿时间： | 2001年9月17日 |
An Analysis on the Various Problems in the Norms of Cash Circulation Form |
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| WANG Hong-bo,WANG Xu-gang.An Analysis on the Various Problems in the Norms of Cash Circulation Form[J].Journal of Tianshui Normal University,2002,22(1):4-6. |
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| Authors: | WANG Hong-bo WANG Xu-gang |
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| Abstract: | It has been three years since the issue of accountancy norms in industries-the form of cash circulation, in the course of implementation, various problems arose as : cash and the distinction of cash equivalents, classification of cash circulation, and understanding and operation of the drawing up method of the form of cash circulation, thus further improvement is needed . |
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| Keywords: | norms of accountancy in industries cash equivalents form of Cash circulation |
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