摘要
在对第三财务报表演化的必然规律研究的基础上，针对中外会计信息的质量要求，对比、分析了现金流量表和财务状况变动表的性质、内容、结构。认为改进现行财务报表体系，应以现金流量表作为反映财务状况变动的首选报表。
To choose the third financial statement is concerned with the materiality of ac-counting information which the aim of accounting demands,According to the law of marketeconomy,to improve the system of financial report,we should select the cash flow statementto describe the financial position of a certain enterprise,instead of the statement of changesin financial position which is in use now.
出处
《北京林业大学学报》
CAS
CSCD
北大核心
1994年第4期107-112,共6页
Journal of Beijing Forestry University
关键词
现金
流量表
营运资金
财务报表
选择
cash,cash equivalent,cash flow statement,working capital,statement ofchanges in financial position
