The second part is that consider and improve cash flow statement standard from 6 aspects.
第二部分，对我国现金流量表准则的思考与改进。
参考来源 - 现金流量表及其分析指标研究
资金流动表
现金流转表
现金流动表
·2,447,543篇论文数据，部分数据来源于NoteExpress
Cash flow statement
abstract:In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business.