现金流量的间接法与直接法之比较.doc

Cash flow of the indirect method and direct method is compared 【摘要】 直接法和阃接法是确认和计量经营活动现金流量的两种方法，也是嫡剥现金流量表的关键 直接法和间接法有何区剐和联系，又各自有哪些特点，如何进行具体操作，这是当前值得会计工作者研究的问题。 【 abstract 】 the direct method and Kun by law is the recognition and measurement of the cash flows of business activities two methods, the office is also strip cash The key to flow directly method and the indirect method have any area cut and contact, and have their own what features, and how to implement the specific operation, this Is current and accounting research question workers. 【美键词】墨兰 塑堡皇塑 ! 堑生经营活动坠 兰查／在世界范围内，现金流量表取代财务状况变动表已成为发展的妊然趋势。而编制现金流量表的关键问题是如何确认和计量经营活动的现金流量。经营活动的现金流量既可选用间接法又可选用直接法。那么间接法和直接法有何内在的联系?各自又有何特点?两者是如何将权责发生制转换为收付实现制的?怎样在相互联系中区别和选择两种方法?笔者将从以下诸方面进行探索。 The key words 】 ink LAN model fort huang plastic! Born a graben business activities Abram check / Worldwide, the cash flow statement replace statement of changes in financial position has become the development trend uteruses however. And prepare cash flow Scale is the key problem of how to recognize and measure the cash flow of business activities. The business activities of cash flow not only can choose indirect Law and can choose the direct method. So the indirect method and direct method have any inner connection? And what are their characteristics? Both is how to The accrual into the revenue and expenditure? How to distinguish each other and a choice of two methods? The author from the following the Explore aspects. 一、间接法和直接法的联系。(一)间接法和直接法都是经营活动现金流量的报告方式。现金流量表是向报表使用者提供企业报告期内现金流入与流出的信息。而现金流量可按交易的性质分为经营活动的现金流量、投资活动的现金流量及筹资活动的现金流量。间接法和直接法都是用来确定经营活动现金流量的方法。(二)间接法和直接法都需要把权责发生制转换为收付实现制。间接法以本期利润(亏损)为基础，通过调整应收预付款和应付预收款以及存货的增减变动，将按权责发生制确认的本期利润(亏损)转换成以收付实现制为基础的经营活动的现金流量。直接法是以本期营业收入为基础，通过调整应收预收帐款的增减变动，将权责发生制下的收入转换成收付实现制下的收入；通过调整存货及应付预付帐款的增减变动，将权责发生制下的购货成本转换成收付实现制下的购货成本；同理，通过调整其他应收预收收入及其他应付预付费用的增减变动，将权责发生制下的其他收入与其他费用转换为收付实现嗣下的其他收入与其他费用，最终确定出经营活动的净现金流量。(三)间接法和直接法编制现金流量表工作底稿所需的主要资料相同。间接法和直接法编制现金流量表工作底稿所需要的资料都包括比较资产负债表、