节点文献
浅析现金流量表现金流量与投资项目现金流量
Analysis on cash flow and the cash flow of investment project in cash flow statement
【摘要】 1998年财政部颁布了《企业会计准则———现金流量表》 ,现金流量表中的现金流量和管理会计中投资决策分析涉及的现金流量到底是不是一回事 ,二者有何区别 ,本文就这个问题加以阐述。
【Abstract】 Enterprises accounting standard cash flow statement was issued by finance ministry of China in 1998, are there any difference between the cash flow in cash flow statement and the cash flow in the analysis of the investment decision in management accounting. The paper will discuss this problem.
【关键词】 现金流量;
现金流量表;
现金流入;
现金流出;
【Key words】 cash flow; cash flow statement; flow in of cash; flow out of cash;
【Key words】 cash flow; cash flow statement; flow in of cash; flow out of cash;
- 【文献出处】 黑龙江财专学报 ,LEARNED JOURNAL OF HEILONGJIANG FINANCIAL COLLEGE , 编辑部邮箱 ,2000年02期
- 【分类号】F231.5
- 【被引频次】2
- 【下载频次】250