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jin rong qi ye xian jin liu liang biao yue du fen xi
Author(s): 
Pages: 55-58
Year: Issue:  8
Journal: Financial Accounting

Abstract: <正>1998年财政部颁布了《企业会计准则——现金流量表》。该准则要求所有原先编制财务状况变动表的企业均改为编制现金流量表。资产负债表、损益表和现金流量表已成为我国企业对外报告的三大基本财务报表。 《现金流量表准则》的出台,对进一步规范企业会计信息披露、提高会计信息质量及其相关性和有用
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