我国现金流量表准则与国际财务报告准则的比较.pdf
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我国现金流量表准则与国际财务报告准则的比较 (作者:上海立信会计学院 会计学系 040110401 班 赵灵芝)
摘要: 现金流量表是构成报表体系的主表之一,有助于财务报表使用者了解企业产
生现金和现金等价物的能力,评价会计主体的利润“含金量”,提高不同企业所报
告的经营业绩的可比性。本文将我国《企业会计准则第31号——现金流量表》准
则与《国际财务报告准则第7号——现金流量表》在经营活动现金流量、股利和
利息、所得税等方面进行比较与分析差异,并对我国现金流量表准则提出改进建
议。
关键词: 现金流量表 经营活动现金流量 直接法 间接法 股利和
利息 所得税
Abstract:
The statement of cash flow is one of the most important statement in
accounting criteria. It is useful for the users of the financial statement to know
the ability of a corporation to produce cash and cash equivalents, to evaluate
the gold content of the main accounting bodies’ profit and to promote the
commeasurability of management achievement among different companies.
This paper has made the comparison and analysis between CAS31 and
IAS7 in the aspects of operating cash flow、dividend and interest、i