改进现金流量表编制方法的设想

改进现金流量表编制方法的设想
 
摘要：本文首先阐述了现金流量表的内容和结构。然后分别介绍了现金流量表基本报表的现行编制方法：直接填列法、工作底稿法和T形账户法以及补充资料的现行编制方法。接着指出了基本报表和补充资料的现行编制方法存在的问题：编制方法复杂、烦琐，难以掌握，内容出现差错。最后提出了改进现金流量表编制方法的设想：账户法作为基本报表编制的改进办法，能让会计工作者将现金流量表的数据记录工作放到平时，月底编表简便易行；而补充资料编制方法的改进就更直接1些，主要以表格自身的项目、结构和所填列的内容3个方面予以改进，能让会计人员更明确的区分各项目的填列标准。

关键字：现金流量表;T形账户法;工作底稿法;直接填列法;账户法

The tentative plan to improve the establishment methods of
cash flow statement
 
Abstract: This paper, firstly,introduces the content and structure. Secondly, it separately introduces present establishment methods of the basic report form. These methods are format-free apporoach,spread sheet approach and the present establishment method of supplementary information. Thirdly,it puts out some existent prolems about the basic report form and the present establishment method of supplementary. The establishment methods are too complex and trivial to grasp them. Similarily, there are some faults in content. Finally, the paper puts forward the tentative plan to improve the establishment methods of cash flow statement. Account approach is the basic improvement method, by which accountant can put the data record of the cash flow statement aside, so the table was made in the end of one month easily, while the establishment method of supplimentary information is turned out to be more directly, by which accountants discriminate the standard of filling the lists more accurantly and accountants will improve such aspects as the projects in statement itself, structure and content.

Key words: cash flow statement; format-free approach; spread sheet approach ;T-accounts approach; accounts approach