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所谓合并现金流量表是指集团企业中按照现金流动状况编制的财务报表,集中体现公司的现金流动和企业资产状况。现金流量现阶段已经在世界范围内广泛应用。该表可以对集团的整体财务状况进行客观反映,因此,合并现金流量表已然是现阶段会计行业研究的热点问题。文章首先简单介绍了合并现金流量表的历史,发展和演变情况,进而分析了两种编制方法,在此基础上具体的阐述了合并现金流量表具体的编制路径,以及在编制过程中应当注意的几方面问题。
The so-called consolidated cash flow statement refers to the group companies in accordance with the cash flow prepared by the state of the financial statements, focusing on the company’s cash flow and corporate assets. At this stage, cash flow has been widely used in the world. This table can objectively reflect the overall financial position of the Group. Therefore, the consolidation of cash flow statements is already a hot issue in the accounting profession at this stage. The article first briefly introduces the history, development and evolution of the consolidated cash flow statement, and then analyzes the two methods of preparation. On this basis, it elaborates on the specific preparation path of the consolidated cash flow statement and what should be noticed in the process of compilation Several aspects of the problem.