2002•Zhongyang Caizheng Jinrong Xueyuan xuebaoRequires access

Two Problems in the Implementation of "Statement of Cash Flow Principle

Yao Ming-a

Abstract

The article analyzes two critical problems in the implementation of Enterprise Accounting Principle-the Statement of Cash Flow.The author presents a fundamental thinking for compiling the adjusting entry in hand-made Statement of Cash Flow,and an approach for external reporting the changes of cash flow involved in noncommercial transactions between non-financial enterprises.

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Key concepts: Cash flow statement, Statement (logic), Cash flow, Financial statement analysis, Financial statement, Statement of changes in financial position, Accounting, Cash flow forecasting