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shi lun xian jin liu dong hui ji
Author(s): 
Pages: 6-7
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  现金流动会计财务会计营运资金财务状况变动表价值运动现金流量表通货膨胀会计到期债务应收帐款权责发生制;
Abstract: <正> 会计信息要满足信息使用者了解会计主体流动性和盈利性的需要,而现金流动会计是以反映和预测流动性为主要目标的。本文就现金流动会计的几个问题谈谈我们的看法。
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