编制现金流量表的新方法─科目汇总表法 |
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引用本文: | 郁玉环. 编制现金流量表的新方法─科目汇总表法[J]. 湖北汽车工业学院学报, 1999, 13(4): 71-77 |
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作者姓名: | 郁玉环 |
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摘 要: | 本文提出了编制现金流量表的新方法─—科目汇总表法,对该方法的编制原理、主要现金 流量的计算进行了全面的探讨。科目汇总表法简明易懂,编制容易,解决了企业会计人员的编表困 难,具有广泛的应用性
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关 键 词: | 现金流量表 工作底稿法 科目汇总表法 |
The Method of Account Title Summary:a New Method of Drafting Cash Flow Statement |
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Abstract: | This paper proposes a new method of drafting cash - flow statement, and names it the method of account title summary. The new method is simple and easy, solves a difficult in drafting cash-flow statement,it has good application. |
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Keywords: | Cash-flow statement Work sheet method The method of account title summary |
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