| 刍议金融企业现金流量表与工商企业现金流量表的比较 |
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| 引用本文： | 李富英.刍议金融企业现金流量表与工商企业现金流量表的比较[J].长春金融高等专科学校学报,2006(1):32-34. |
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| 作者姓名： | 李富英 |
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| 作者单位： | 长春金融高等专科学校,会计系,吉林,长春,130022 |
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| 摘 要： | 金融企业是经营特殊商品的企业,金融企业的现金流量表在其内容、项目的划分与归类、现金流量的列示、流入流出的界定等方面有其特殊性.对金融企业现金流量表与工商企业现金流量表进行分析比较,有利于加深对金融企业现金流量表的理解.
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| 关 键 词： | 金融企业 现金流量表特征 现金流量表的比较 刍议 金融企业 现金流量表的比较 工商企业 Enterprises Industrial Financial Cash Flow Rate Forms Comparision 加深 分析 界定 流入流出 划分 项目 特殊商品 经营 |
| 文章编号： | 1671-6671（2006）01-0032-03 |
| 收稿时间： | 2005-12-11 |
| 修稿时间： | 2005年12月11日 |
Humble Opinion of the Comparision of Forms for Rate of Flow on Cash in the Financial Enterprises and the Industrial and Commerial Enterprises |
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| LI Fu-ying.Humble Opinion of the Comparision of Forms for Rate of Flow on Cash in the Financial Enterprises and the Industrial and Commerial Enterprises[J].Journal of Changchun Finance College,2006(1):32-34. |
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| Authors: | LI Fu-ying |
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| Institution: | Accounting Department, Changchun Finance College, Changchun 130022,China |
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| Abstract: | Financial enterprise conducts special goods, its forms for rate of flow on cash have its particularity in the aspects of content, division and classification for projects, lists of the forms for the rate of flow on cash and the scope of flowing in and out. Comparing the forms for rate of flow on cash in the financial enterprises and the industrial and commefial enterprises is beneficial to strengthen the understanding of the forms for rate of flow on cash in the financial enterprises. |
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| Keywords: | financial enterprises the characteristic of the forms for rate of flow on cash the comparision of the forms for rate of flow on cash |
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