| 现金流量表编制方法探讨 |
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| 引用本文： | 彭轶达.现金流量表编制方法探讨[J].湖南商学院学报,1999(5). |
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| 作者姓名： | 彭轶达 |
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| 作者单位： | 湖南商学院会计系!湖南长沙410205 |
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| 摘 要： | 提出了保证现金流量表提供的会计信息真实、可靠，在日常核算中，应设置和运用“现金和现金等价物”辅助帐
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| 关 键 词： | 现金流量表 编制 方法 “现金及现金等价物”辅助帐 |
A Discussion on Preparation Methods of Cash-flow Statement |
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| Peng Yida.A Discussion on Preparation Methods of Cash-flow Statement[J].Journal of Hunan Business College,1999(5). |
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| Authors: | Peng Yida |
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| Abstract: | To ensure that the in formation provided in the cash - flow Statement are true and reliable, auxiliary accounting books of cash and cash equivalents should be established and applied in the practical accounting. |
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| Keywords: | Cash-flow Statement preparation method auxiliary accounting books of cash and cash equivalents |
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