现金流量表附表快速编制新方法——综合法  

Comprehensive Method to Compile the Cash Flow Tabulation Quickly

作　　者：曾秋香 余腾 ZENG Qiu-xiang;YU Teng(Yueyang Radio and Television University,Yueyang,Hunan 414000;Shenzhen Hairunda Asset Company,Shenzhen,Guangdong 518000)

机构地区：[1]岳阳广播电视大学,湖南岳阳414000 [2]深圳海润达资产公司,广东深圳518000

出　　处：《岳阳职业技术学院学报》2019年第5期105-108,共4页Journal of Yueyang Vocational and Technical College

基　　金：2019年度湖南省教育科学“十三五”规划一般资助课题“开放大学办学体系下市州电大内部审计机制优化策略研究”(XJK19BCR003)

摘　　要：随着现代信息技术的飞速发展和会计电算化的普及,如何提高现金流表的制表效率和准确性成了热门话题。该文在比较分析现金流量表附表各项目调整原理的基础上,介绍一种充分利用公式、函数和相关报表、辅助报表快速编制现金流量表及其附表的新方法——综合法,以期对现金流量表尤其是附表的编制有所帮助。With the rapid development of modern information technology and the popularity of accounting computerization,there has become a topic how to improve the efficiency and accuracy of cash flow meter.On the basis of comparative analysis of the adjustment principle of the schedule items of the cash flow tabulation,the author introduces a comprehensive method of making full use of formulas,functions and related reports,auxiliary statements to quickly compile the cash flow tabulation and its tables,which is helpful to compile cash flow tabulation especially tables.

关 键 词：现金流量表 附表 综合法 

分 类 号：F231.5[经济管理—会计学]