Finally it prepares the worksheet and amount of cash inflow based on appropriately classifying the accounts.
在编制现金流量表时,以权责发生制为起点,比较账户的期末与期初差额,计算出各账户的期间净发生额;再通过编制转账分录,将转账业务影响从各账户的期间净发生额中扣除———此谓“转账排除”;经转账排除后的各账户净发生额,分析后分别划分为“影响经营活动现金流账户”“影响投资活动现金流账户”和“影响筹资活动现金流账户”三类内容,根据各类账户和各自对应的现金流的平衡关系得出各类现金流的净发生额———此谓“分析”,并形成工作底稿。
For most businesses, it s very difficult to assure the accuracy ofcash flows statement, if cash flows statement is prepared in worksheet method or accountingmethod at the end of each accounting period.
根据我国企业会计核算目前实际情况,若在会计期末用工作底稿法或T形帐户法编制现金流量表,则很难保证表中数字的准确性。
Audit working papers which can be use as evidence of action contain certain legal meanings; This thesis illustrates how CPAs can use audit working papers to present evidence.
可作为诉讼证据的审计工作底稿所包含的法律意义;在民事诉讼中,注册会计师如何运用审计工作底稿进行举证。
Discussion on extending the work on Environment Impact Assessment of project with radiation in the Province;
我省伴有辐射建设项目环境影响评价工作浅谈
Discuss the existing problems and solutions in hospital logistic service work;
医院后勤运行维修保障工作中存在的问题与解决方法
Try the art of form master in the theory high school work;
试论中学班主任工作的艺术
Working Model of Clinical Pharmacists Engaged in Cardiovascular Diseases;
心血管专业临床药师工作模式探讨
Event related potentials of early impairment of working memory in patients with obstructive sleep apnea syndrome;
阻塞性睡眠呼吸暂停综合征夜间间断性低血氧对早期工作记忆损害的事件相关电位
Working Analysis on Blade of Rotary Cultivator for 41Y Horticulture-typed Walking Tractor;
41Y型园艺手扶拖拉机旋耕机工作分析
The paper discusses the significance of the reclamation of waste paper,the present situation and problems and several tasks thatshould be paid attention to in the future.
阐述了废纸回收利用的意义,我国废纸回收利用的现状和存在的问题及今后应抓好的几项工作。
This article expounds the role played by the municipal government in city infrastructure management and the major tasks that the municipal government should currently accomplish.
从市场经济角度 ,指出政府部门在城市基础设施管理中的主要职责和任务 ,进而又提出了现阶段政府在城市基础设施管理中的主要工
Hence strengthening forcefully the construction of the Communist Party of colleges, doing well in the tasks about CPC members and insuring the high quality of the Communist Party is the precon.
随着改革开放的深入、市场经济的发展和国内外形势发展的新变化,随着高校融合资源、扩大招生规模,上档次、上水平的发展实际,大学生中的党员工作也遇到了一些新情况和新问题。