在我国,其编报方法在实际工作中主要有工作底稿法、T形账户法、标行法、科目分析法。
Some methods in our practice are as following: work sheet method, t account method, symbolizing method, account classification method.
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。
The paper introduces several problems in drawing up cash flow table by working manuscript. Its emphasis is on how to draw up adjusting subcategory.
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