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| 论第三财务报表的选择 | |
| 引用本文： | 陈绍志. 论第三财务报表的选择[J]. 北京林业大学学报, 1994, 16(4): 107-112 |
| 作者姓名： | 陈绍志 |
| 作者单位： | 北京林业大学经济管理学院 |
| 摘 要： | 在对第三财务报表演化的必然规律研究的基础上，针对中外会计信息的质量要求，对比、分析了现金流量表和财务状况变动表的性质、内容、结构。认为改进现行财务报表体系，应以现金流量表作为反映财务状况变动的首选报表。 |
| 关 键 词： | 现金，约当现金，现金流量表，营运资金，财务状况变动表 |
Discussions on Choosing the Third Financial Statement |
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| Chen Shaozhi. Discussions on Choosing the Third Financial Statement[J]. Journal of Beijing Forestry University, 1994, 16(4): 107-112 | |
| Authors: | Chen Shaozhi |
| Abstract: | To choose the third financial statement is concerned with the materiality of ac-counting information which the aim of accounting demands,According to the law of marketeconomy,to improve the system of financial report,we should select the cash flow statementto describe the financial position of a certain enterprise,instead of the statement of changesin financial position which is in use now. |
| Keywords: | cash cash equivalent cash flow statement working capital statement ofchanges in financial position |
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