...现金流量会计 现金流量会计(Cash Flow Accounting) 目录 1 现金流量会计的概述[1] 2 现金流量会计产生的理论基础[2] 3 现金流量会计与权责发生制会计的关系[2] 4 参考文献 现金流量...
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但你能想像到，现金流量表的会计版本并不是那么简单。
But as you might imagine the accounting version of the cash flow statement is not that simple.
这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
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