摘要
财政部颁布了1998年企业编制会计报表的补充规定，即现金流量表取代财务状况变动表．笔者从编制基础方法和作用等方面对现金流量表应取代财务状况变动表进行了论述．
In 1998, the Ministry of Finance issued a supplementary rule on the preparation of financial statemnts, to the effect that the statement of change in finamial position be replaced by the cash flow statemnt. From the angle of basic preparation methods and funitions of the two statements. The author expounds his view that the cash flow stateapnt should replace the statemnt of changes in financial position.
出处
《上海电力学院学报》
CAS
1998年第2期80-84,共5页
Journal of Shanghai University of Electric Power
