摘要
通过两年编制现金流量表的实际工作，得出了编制好一套完整的年末现金流量表需要平时打好基础、最好每月编制一张现金流量表的经验，以及大、中、小企业，实现了会计电算化的企业，在编制现金流量表时应注意的几个问题。
In the past two years, it has been summed up that the building good foundation at ordina- ry time in establishing table of cash discharge. It's best to establish a table of cash discharge monthly. Some advertent problems should be paid attention to in establishing table of cash discharge in big-middle-small enterprise, accountant when computer managing enterprise has worked.
出处
《物流科技》
2001年第2期43-45,共3页
Logistics Sci-Tech
