statement of cash flows

The preparation of the statement of cash flows is over .

现金流量表的编制工作也就完成了。

The statement of cash flows is prepared on a cash basis .

现金流量表是以现金基础（收付实现制）来编报的。

The statement of cash flows acts a very important part .

现金流量表是一张具有非常重要作用的报表。

Consolidated statement of cash flows is a difficult problem in accounting practice .

在会计界，编制合并现金流量表是一个难题。

Based on the above data , we can prepare the statement of cash flows .

以上述数据为基础，我们就可以编制现金流量表了。

Begin to understand and appreciate the statement of cash flows .

开始理解和评价现金流量表。

A Few Problems in Making up Additional Materials for Statement of Cash Flows in Indirect Method

间接法编制《现金流量表》补充资料的几个问题&《现金流量表》准则解读之二

The preparation of the statement of cash flows should be worked step by step .

现金流量表的编制应该分步进行。

Thus , the statement of cash flows in indirect method is prepared as Exhibit 11-5 .

然后，间接法下的现金流量表便可编制如表11-5所示。

The general format of the statement of cash flows is shown as Exhibit 11-1 .

现金流量表的基本格式如表11.1所示。

The statement of cash flows will help investors , creditors and other external users to assess

现金流量表能够帮助包括投资者、债权人等在内的外部使用者评估

The preparation of the statement of cash flows is different from the balance sheet and the income statement .

现金流量表的编制与资产负债表和损益表是不同的。

To illustrate the preparation of the statement of cash flows , the following example is cited here .

为了说明现金流量表的编制，我们举一个例子。

According to the above calculations , we can prepare the first part of the statement of cash flows as Exhibit 11-4 .

根据上述计算，我们可以将现金流量表的第一部分编制完成，如表11-4所示。

Under the indirect approach of statement of cash flows , adjusting net income to determine cash flows from operating activities is the main character .

现金流量表间接法部分的主要编制特色是将净利润调节为经营活动现金流量。

The statement of cash flows is a statement that shows the cash effects on operating , investing , and financing activities of company for accounting period .

现金流量表是用来表明企业一定时期的营业活动、投资活动和筹资活动的现金效果的报表。

According to the above calculation or other determining process , the cash flows from investing activities can be shown on the statement of cash flows as follows

根据上述计算或其他方式的确定，投资活动的现金流量可以在现金流量表中作如下的列示

Statement of cash flows : a required statement that reports the cash receipts and cash payments of an entity during a particular period .

现金流量表：某一会计主体一段期间的记录现金收付的必需报表。

We should distinguish them individually , classify their categories of cash flows , and fill in the proper items on the statement of cash flows .

我们应当对它们逐项甄别，弄清它们的类别归属，最终填入到现金流量表的合适的项目之中。

So , this transaction and other similar noncash investing and financing transactions should be shown in a separate schedule accompanying the statement of cash flows .

因此，这种业务以及其他类似的非现金投资和筹资业务应当在现金流量表上作单独的披露。

In the statement of cash flows , the disclosure : begins with cash receipts from sales , adds interest and dividends received , and then deducts cash payments for purchases and income taxes , to arrive at net cash flows from operating activities .

在现金流量表中，首先列示的是由于销售而收到的现金，加上收到的利息和股利，然后减去由于购货、所得税所导致的现金支付，最终得出经营活动的净现金流量。

There are three basic financial statements which are the end products of financial accounting : Balance Sheet , Income Statement and the Statement of Cash Flows .

财务会计的最终产品是三种基本报表：资产负债表、收益表和现金流量表。

The principal financial statements of a corporation are the balance sheet , the income statement , and the statement of cash flows .

公司主要的财务报表是资产负债表、损益表和现金流量表。

The basic financial statements include the balance sheet , the income statement , the statement of owner 's equity , and the statement of cash flows .

基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。