摘要
企业在非货币性交易和债务重组中涉及的补价和相关税费会使企业产生现金的流入和流出,但对此现金流量的披露,修订后的相关准则及新颁布的《企业会计制度》均未涉及。主要讨论了如何在现金流量表中对其进行列报。
During the non-capital dealings and debt recombination in enterprises, boot and related expenses of taxation may bring about cash inflows and cash outflows, which are not revealed in the dependent revised guidelines and the latest “Accounting System of Enterprises”. This paper discusses how to disclose the cash flow in cash flow tables.
出处
《重庆工学院学报》
2005年第6期84-87,共4页
Journal of Chongqing Institute of Technology
关键词
补价
相关税费
现金流量
boot
related expenses of taxation
cash flow
