摘要
现金流量表是以现金或现金等价物为基础编制的,反映企业在一定会计期间现金流入和流出的财务状况表,其与传统意义的财务状况变动表在可比性、实用性等方面具有很大优势.把二者进行比较,进一步论证现金流量表揭示企业短期偿债能力、真实地反映企业财务状况的作用,分析现金流量表代替财务状况变动表的历史必然性.
Cash flow meter is made according to cash or cash equivalents to show the financial balance sheet of cash inflow and outflow in certain accounting period.It has great practical advantages of comparability and practicability compared with the traditional statement of financial position changes.This paper makes further investments by comparing the two aspects to explore the short-term solvency and the function to indicate enterprises' true financial status,and the historical inevitability of changes from the traditional statement of financial position changes to cash flow meter.
出处
《郧阳师范高等专科学校学报》
2006年第6期112-114,共3页
Journal of Yunyang Teachers College
关键词
现金
现金流量表
比较
实用性栽
cash
cash flow meter
comparison
practicability
