| 浅析现金流量表补充资料的填列方法 |
| |
| 引用本文： | 李彦东.浅析现金流量表补充资料的填列方法[J].鸡西大学学报,2004,4(4):28-29. |
| |
| 作者姓名： | 李彦东 |
| |
| 作者单位： | 鸡西大学经济系 |
| |
| 摘 要： | 经营活动现金流量要在现金流量表补充资料中用间接法反映，以净利润为出发点，通过一系列调整，将净利润调节为经营活动现金流量。其调整思路为：将投资活动和筹资活动这些非经营活动损益调出去，剩下的就只是经营活动产生的利润了。但经营活动产生的利润是按权责发生制原则来计算的，因此，还要对未收支现金的收益和费用进行调整，将权责发生制转换为收付实现制，即可将净利润调节为经营活动的现金流量。
|
| 关 键 词： | 现金流量表 经营活动现金流量 间接法 |
Brief Analyzing on the Filling Method for the Supplementary Information of the Cash Flow Statement |
| |
| Li Yandong.Brief Analyzing on the Filling Method for the Supplementary Information of the Cash Flow Statement[J].JOurnal of Jixi University:comprehensive Edition,2004,4(4):28-29. |
| |
| Authors: | Li Yandong |
| |
| Abstract: | Cash flows arising from operating activities should be reflected in the supplementary information in the indirect way.regarding clean profits as the point of departure,pass a series adjustment,and regulate clean prof- its as to operate the movable cash the discharge.Way of thinking of its adjustment is:Will invest the activity with raise funds the activity these to not operate the movable profit and loss out,leave of just operated the activity the profits that produce.But operate the profits that activity produce to press power occurrence the system principle to compute of,therefore,still want right not the income of the receipt and expenditure cash proceeds with expenses to adjust,and take place the power to make to convert to for accepting pay to realize system,can immediately regulate clean profits as cash flows arising from operating activities. |
| |
| Keywords: | the cash flow statement cash flows arising from operating activities the indirect method |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
