现金流量表会计要素的构建与现金流量表的编制  

Designing Accounting Factors in the Statement of Cash Flow and Preparing the Statement of Cash Flow

作　　者：焦东瑞[1] 杜君民[1] 

机构地区：[1]石家庄经济学院财务会计系,050031

出　　处：《石家庄经济学院学报》2000年第2期140-142,共3页Journal of Shijiazhuang University of Economics

摘　　要：现金流量表作为企业三大财务报表之一 ,是提供企业现金流量信息的重要载体 ,本文从会计要素理论的角度 ,构建了现金流量表三大会计要素 ,并相应地设置了会计科目和会计账户 ,为编制现金流量表提供了一种新思路。The statement of cash flow is the important carrier of a business concerning how to prepare the statement of cash flow adequately,conveniently and in time.This essay designes the three factors of the statement of cash flow,from the angle of the theory of accounting factors and offers a new way to prepare the statement of cash flow and set up its accounts and tittles.

关 键 词：企业 现金流量表 会计要素 会计科目 会计帐户 

分 类 号：F275.2[经济管理—企业管理]