| 现金流量表中“销售商品、提供劳务收到的现金”项目之计算公式的推导 |
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| 引用本文： | 李仲轶,周书灵.现金流量表中“销售商品、提供劳务收到的现金”项目之计算公式的推导[J].水利科技与经济,2003,9(3):164-167. |
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| 作者姓名： | 李仲轶 周书灵 |
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| 作者单位： | 宿州师范专科学校,安徽 宿州 234000 |
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| 摘 要： | 现金流量表中有一个十分重要的项目——“销售商品、提供劳务收到的现金”,其计算公式在一些教材中可以见到,但它们都没有给出其比较完整的推导过程。本对该项目计算公式的推导进行探讨。
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| 关 键 词： | 现金流量表 会计报表 计算公式 企业销售 |
| 文章编号： | 1006-7175(2003)03-0164-04 |
| 修稿时间： | 2003年3月28日 |
On the computing formula of "cash received from sales of goods or rendering of services"in a cash flow statement |
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| LI Zhong-yi,ZHOU Shu-ling.On the computing formula of "cash received from sales of goods or rendering of services"in a cash flow statement[J].Water Conservancy Science and Technology and Economy,2003,9(3):164-167. |
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| Authors: | LI Zhong-yi ZHOU Shu-ling |
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| Abstract: | In a cash flow statement,there is a very important item--"cash received from sales of goods or rendering of services".It's computing formula can be seen in some teaching materials,but no one of them shows the relatively complete inference process.This article explores the inference of the item's computing formula. |
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| Keywords: | accounting statements cash flow statements computing formula |
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