采用间接法将净利润调整为现金流量净额的探讨——现金流量表补充资料第二部分  

Discussion on adjusting net profit to net quantity of cash flow by means of indirect approach-Supplementary elata for the table of cash flow PavrtⅡ

作　　者：王强义[1] 栗永锋[2] 

机构地区：[1]天津轻工职业技术学院,天津300380 [2]天津职业技术师范学院,天津300222

出　　处：《天津职业技术师范学院学报》2002年第2期42-45,共4页Journal of Tianjin Vocational Technical Teachers'college

摘　　要：现金流量表补充资料主要采用间接法编制。论述了编制现金流量表补充资料的原因,编制表的重要性及编制方法,揭示不涉及现金收支的投资和筹资数额,从而验证现金的净增减数额。Supplementary data for the table of cash flow mainly is made by an indirect approach.The essay points out the significance of the form by explaining the reason for making it out.Meanwhile,the making method of this table is also in volved,which discloses how to test a nd verify the net increase or decrease amount of cash without refe rring to the investing and raising am ount of cash.

关 键 词：现金流量表 补充资料 净利润 间接法 会计准则 企业 

分 类 号：F231.5[经济管理—会计学] F275[经济管理—国民经济]