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shi tong xiao shou dui xian jin liu liang biao de ying xiang
Pages: 26-27
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  视同销售现金流量表销售商品收到的现金购买商品支付的现金存货;
Abstract: 现金流量表经营活动中"销售商品、提供劳务收到的现金"(简称"销售商品收到的现金")、"购买商品、接受劳务支付的现金"(简称"购买商品支付的现金")项目,均与存货密切相关。本文采用工作底稿法和分析填列法分析调整视同销售对"销售商品收到的现金""、购买商品支付的现金"这两个项目的影响。
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