摘要
库存现金、现金与货币资金三者在内容、性质上不完全相同 ,会计核算、报告中也未对此予以区别 ,易导致“现金”账户与现金流量表中的“现金”概念混淆。应建立“现金”账户、资产负债表中现金、现金流量表中现金三者之间合理的逻辑关系。
Cash on hand, cash and currency are not entirely the same on the contents and feature To avoid confusing the “cash” concept we should establish reasonable logic relation among the three: the “cash” account, cash in the balance sheet and cash in the table of cash flux
出处
《湖北财经高等专科学校学报》
2003年第3期34-35,共2页
Journal of Hubei College of Finance and Economics
关键词
库存现金
现金
货币资金
问题
cash on hand
cash
currency funds
problem
