改進(jìn)現(xiàn)金流量表編制方法的設(shè)想

畢業(yè)論文

改進(jìn)現(xiàn)金流量表編制方法的設(shè)想
 
摘要：本文首先闡述了現(xiàn)金流量表的內(nèi)容和結(jié)構(gòu)。然后分別介紹了現(xiàn)金流量表基本報(bào)表的現(xiàn)行編制方法：直接填列法、工作底稿法和T形賬戶法以及補(bǔ)充資料的現(xiàn)行編制方法。接著指出了基本報(bào)表和補(bǔ)充資料的現(xiàn)行編制方法存在的問題：編制方法復(fù)雜、煩瑣，難以掌握，內(nèi)容出現(xiàn)差錯(cuò)。最后提出了改進(jìn)現(xiàn)金流量表編制方法的設(shè)想：賬戶法作為基本報(bào)表編制的改進(jìn)辦法，能讓會計(jì)工作者將現(xiàn)金流量表的數(shù)據(jù)記錄工作放到平時(shí)，月底編表簡便易行；而補(bǔ)充資料編制方法的改進(jìn)就更直接1些，主要以表格自身的項(xiàng)目、結(jié)構(gòu)和所填列的內(nèi)容3個(gè)方面予以改進(jìn)，能讓會計(jì)人員更明確的區(qū)分各項(xiàng)目的填列標(biāo)準(zhǔn)。

關(guān)鍵字：現(xiàn)金流量表;T形賬戶法;工作底稿法;直接填列法;賬戶法

The tentative plan to improve the establishment methods of
cash flow statement
 
Abstract: This paper, firstly,introduces the content and structure. Secondly, it separately introduces present establishment methods of the basic report form. These methods are format-free apporoach,spread sheet approach and the present establishment method of supplementary information. Thirdly,it puts out some existent prolems about the basic report form and the present establishment method of supplementary. The establishment methods are too complex and trivial to grasp them. Similarily, there are some faults in content. Finally, the paper puts forward the tentative plan to improve the establishment methods of cash flow statement. Account approach is the basic improvement method, by which accountant can put the data record of the cash flow statement aside, so the table was made in the end of one month easily, while the establishment method of supplimentary information is turned out to be more directly, by which accountants discriminate the standard of filling the lists more accurantly and accountants will improve such aspects as the projects in statement itself, structure and content.

Key words: cash flow statement; format-free approach; spread sheet approach ;T-accounts approach; accounts approach

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