现金流量会计

现金流量会计及其报告研究

Research of Cash Flow Accounting and It 's Report

关于现金流量会计应用问题的探讨

On practical problems of cash flow accounting

论会计制度的哲学基础试论现金流量会计与权责发生制会计的关系

On the Philosophical Basis of Accounting System Try to discuss connection with accrual basis and cash flow basis of accounting

阐述了现金流量会计存在的理论基础，分析了现金流量会计在会计学科中的地位，进一步探讨了现金流量会计与权责发生制会计的关系。

This paper states the existent theoretical basis of cash flow accounting and analyses the position of cash flow account in the accounting science and discusses the connection with accrual basis and cash flow basis of accounting .

现金流量会计是会计信息系统的一个分支，是以现金流量制为基础，通过报告现实已发生的、或预计未来的现金流量来反映企业经济活动现实的或潜在的现金流量效益。

Cash flow accounting is a branch of accounting information system , it is based on cash flow , through reporting the present flowed cash or the future flowed cash , it reflects the realistic and potential profits .

本文目的在于澄清我国现金流量会计理论上的认识不足，剖析应用中存在的问题，提出进一步完善和发展现金流量会计的对策。

This article s aim is to clear the lack of our country 's cash flow accounting theory , analyzed the limitation in application , and the ideas is presented to make cash flow accounting perfect and development .

并且，目前为止的大多数会计选择文献往往仅仅关注异常应计额，而直接检验现金流量会计选择的研究非常少，而且还大多集中于投资活动，比如研究开发费用的缩减。

And , so far the majority of the accounting choice literature often only studies abnormal accruals for concern , and direct examination of the real accounting choice is very little , but also largely focused on investment activities , such as reducing the expenditures of research and development .

会计国际化下现金流量表会计的国际协调

International Harmonization of Accounting for Cash Flow Statement with the Internationalization of Accounting

会计的国际化同时要求现金流量表会计的国际化。

Accounting internationalization simultaneously asked for internationalization of Accounting for Cash Flow Statement .

上市公司现金流量与会计利润相关性的实证研究

Empirical Research on Correlation between the Cash Flow and the Profit of the Public Limited Company

明确股指期货套期保值会计处理应采取现金流量套期会计方法。

It eventually concluded the adoption of the cash flow hedging accounting method for stock index future transactions .

会计信息是以数字语言来反映企业的财务状况、经营成果和现金流量，会计信息通过影响投资者的行为和公司的投融资行为，从而对经济的运行效率产生影响（杨丹等，2009）。

Accounting information is a numerical language that is used to reflect financial position , operating performance and cash flows of a company . Accounting information influences investors ' behavior and investment and financing behavior of companies , and finally influences the efficiency of economy .

现金流量可以通过会计收益来调整确定。

Cash flow can be determined by adjusting the accounting rate of return .

未来现金流量现值的会计计量

Accounting Measurement of Present Value of Future Cash Flow

浅析现金流量信息与会计收益信息

Cash Flow Information and Accounting Income Information

在动态中把握现金流量信息与会计收益信息的结合才是企业经营业绩评价指标的正确选择。

The dynamic combination of cash flow and traditional accounting income is the best choice to evaluate the value of business .

报告的主要形式则是编制反映企业财务状况、经营成果及其现金流量的财务会计报表。

The main style of the report is editing the financial accounting statement reflecting the corporate financial situation , operation results and case flow .

现金流量所产生的会计盈余的持久性要大于会计应计量所产生的会计盈余的持久性。

The persistence of earnings from cash flow is greater than that of earnings from accruals .

而现金流量表对规范会计信息披露，提高会计信息有用性和相关性都具有重大作用。

The uncovered regular accounting information of the cash flow statement will improve the utility and relativity of the accounting information .

也就是说，从实证上验证了利润表的决策有用性，也验证了现金流量表的信息会计有用性。

In other words , from the empirical results , these are not only proved the usefulness of a profit report but also verify the usefulness of the cash flow statement to accounting information .

现金流量在我国会计准则中的定义为企业因交易或者其他事项而引起的现金增加或减少量，即现金流入和流出的数量。

The operating cash flow , as defined by accounting postulates of our country , refers to the increase and decrease in cash due to trade or other businesses , i.e. the influx and outflow of cash .

从目的上看，会计是为了真实、可靠地反映企业的财务状况、经营成果和现金流量，以满足会计信息使用者的需要；

The purpose of accounting is to represent the financial position , the operating results and the cash flows of a business faithfully and reliably , so that the users ' needs for accounting information can be met ;

第一部分，介绍现金流量的有关概念、现金流量表会计准则的制定背景以及现金流量表的目的和作用。

The content of the paper including : Part 1 , the introduction of some concepts on cash flow , cash flow sheet , principles of accounting and the function and purpose of cash flow sheet .

从现金流量信息的决策有用性角度出发，对近来上市公司按照现金流量表会计准则对外呈报的现金流量信息进行剖析，指出准则制定中的某些不足，并提出笔者的几点建议。

On the basis of the usefulness of cash flow information to policy & making , the paper analyzes it according to the standard on cash flow statement of listed companies in recent years , and points out some shortcomings in it , and gives some advice as well .

历史成本计价下会计信息不反映企业未来现金流量及其风险；公允价值计价下要根据相关性要求选择能够反映企业未来现金流量及其风险的会计信息，可靠地予以反映。

Under the historical costs the accounting information does not reflect the future cash flow and risks of enterprises . The accounting information which can reflect future cash flow and its risks is selected according to relevant request under the fair value .