合并现金流量表

旋转螺桨叶面流场显形实验合并现金流量表编制方法的选择

SURFACE FLOW VISUALIZATION OF ROTATING PROPELLER The Alternative of Making Consolidated Statement of Cash Flow

在会计界，编制合并现金流量表是一个难题。

Consolidated statement of cash flows is a difficult problem in accounting practice .

合并现金流量表的编制在我国会计界仍然处于讨论阶段。

Making consolidated cash flow statement is still at the initiative stage in China .

合并现金流量表编制方法的探讨

On Tabulating Consolidated Cash Flow Statement

合并现金流量表正确编制的关键是做好内部业务的抵销。

To ensure the correctness of consolidated cash flow statement , it is critical to offset the internal transactions properly .

现金流量表的编制是广大会计实务工作者工作中的一个难题，特别是企业集团合并现金流量表的编制。

The preparation of the cash flow statement , especially the one of the business group is a hard job for the accountants .

通过比较合并现金流量表的两种编制方法，对合并现金流量表编制方法的选择提出了一家之言，最后举例说明直接法下合并现金流量表主表的编制。

Based on the comparison of two methods of preparing consolidated cash flow statement , this paper discusses how to make alternative choice and presents a case of making a consolidated cash flow statement with the direct method .