The paper introduces several problems in drawing up cash flow table by working manuscript. Its emphasis is on how to draw up adjusting subcategory.
本文主要介绍了通过工作底稿法编制“现金流量表”的几点问题,其中主要说明了如何编制调整分录。
Supplementary data for the table of cash flow mainly is made by an indirect approach.
现金流量表补充资料主要采用间接法编制。
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