改進現金流量表編制方法的設想
摘要：本文首先闡述了現金流量表的內容和結構。然後分別介紹了現金流量表基本報表的現行編制方法：直接填列法、工作底稿法和T形賬戶法以及補充資料的現行編制方法。接着指出了基本報表和補充資料的現行編制方法存在的問題：編制方法複雜、煩瑣，難以掌握，內容出現差錯。最後提出了改進現金流量表編制方法的設想：賬戶法作爲基本報表編制的.改進辦法，能讓會計工作者將現金流量表的數據記錄工作放到平時，月底編表簡便易行；而補充資料編制方法的改進就更直接1些，主要以表格自身的項目、結構和所填列的內容3個方面予以改進，能讓會計人員更明確的區分各項目的填列標準。
關鍵字：現金流量表;T形賬戶法;工作底稿法;直接填列法;賬戶法
The tentative plan to improve the establishment methods of
cash flow statement
Abstract: This paper, firstly,introduces the content and structure. Secondly, it separately introduces present establishment methods of the basic report form. These methods are format-free apporoach,spread sheet approach and the present establishment method of supplementary information. Thirdly,it puts out some existent prolems about the basic report form and the present establishment method of supplementary. The establishment methods are too complex and trivial to grasp them. Similarily, there are some faults in content. Finally, the paper puts forward the tentative plan to improve the establishment methods of cash flow statement. Account approach is the basic improvement method, by which accountant can put the data record of the cash flow statement aside, so the table was made in the end of one month easily, while the establishment method of supplimentary information is turned out to be more directly, by which accountants discriminate the standard of filling the lists more accurantly and accountants will improve such aspects as the projects in statement itself, structure and content.
Key words: cash flow statement; format-free approach; spread sheet approach ;T-accounts approach; accounts approach