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xian jin liu liang biao jian jie fa de luo ji jia gou fen xi
Author(s): 
Pages: 21-22
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  现金流量表间接法调整项目现金收益净现金流量经营性现金流产品销售成本制造费用补充资料制衡关系;
Abstract: 企业利用间接法提供的现金流量信息,在现金流量表中是作为补充资料列示。它们构成现金流量的附注项目,其规范性和准确性较直接法显然要粗糙一些,突出表现在有关项目交错相间,使人们难以对其内容层次作清晰划分。本文通过对相关项目逻辑制衡关系的分析,谋求对会计运作机理的进一步认识,以解决当前制表工作中出现的混乱和拼凑现象。一、整体框架现金流量表间接法的整体框架,即从净利润到经营活动净现金流量的转化,可以从一个简单的公式入手:净利润=收益-费用(含所得税)=(现金收益+非现金收益)-(现金费用+非现金费用)=(现金收益-现金费用)+(非现金收益-非现金费用)=净现金流量(1)+(非现金收益-非现金费用)因此,
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