现金流量表编制方法研究--以XX生物饲料有限公司为例.doc

摘要:现金流量表作为以收付实现制为基础编制的报表，综合反映了企业某一特定时期的现金流量的状况。自我国的《企业会计准则—现金流量表》正式实施，现金流量表在向报表的使用者提供可靠信息以评价企业获得现金的能力的这一方面，起到了很好的作用，向与国际会计准则的接轨迈出了非常重要的一步。但是在会计实务操作中，现金流量表的编制是不易于操作的，如何准确快捷地编制现金流量表成为了会计界非常重要的课题。如果选择不合适的编制方法，会导致编制现金流量表的工作的繁杂，信息使用者更加不方便从现金流量的角度对企业的各方面能力进行考核，从而使得报表使用者不能很好的以企业经营活动中产生的现金流量净额做标准来评价企业的偿债能力。

　　　本文以探究现金流量表的编制方法为基础，以巴大宝鼎生物饲料有限公司为研究对象，以目前现有的部分现金流量表的编制方法，对该公司的业务、数据进行分析编制现金流量表，再根据编制过程归纳所使用的现金流量表编制方法的优缺点。我国目前的企业应该在直接法的基础上，根据企业特色选择针对该行业合适的编制方法，简化工作程序，提供更准确的会计信息。

关键词 现金流量表；编制方法；会计信息

Abstract:Statement of cash flows, based on cash, reflect the comprehensive condition of cash flow of a company during a certain period of time. Ever since the implementation of 《Business Accounting Standards——Statement of Cash Flows》,statement of cash flow have helped users a great deal to assess the competence of a company in attracting capitals with the accurate information, thus leading China’s accounting industry a step closer to the International level. However, in daily practice, to make a cash chart is a complicated process and it is always a hot issue in accounting on how to make statement of cash flows quickly and accurately. An inappropriate making method may cause the waste of time and even worse fails users in the assessement of a company from the perspective of cash flow, which is a key factor in deciding a company’s debt-paying ability based on the net cash flows from its business activities.

　　　This thesis, based on the making method of statement of cash flows, taking BadaBaoding Biological Feed Co., Ltd. as the research object, analyzes its making methods of statement of cash flows, and meanwhile summarizes the differnces in the making methods of different company categories. I think companies should, on the basis of direct method, choose the appropriate making methods according to the industry they belong to so they can simplify working procedure and offer the more accurate accounting information.

Keywords  Statement of Cash Flows  Methods of Preparation  Accounting Information