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济南大学财经系,山东,济南,250002
Published:2000,
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[1]刘承伟.现金流量表准则的国际比较[J].济南大学学报,2000,{4}(04):90-92.
LIU Cheng wei. THE INTERNATIONAL COMPARIONS OF CASH CIRCULATION GRAPH. [J]. Journal of University of Jinan(Social Science Edition) (4):90-92(2000)
[1]刘承伟.现金流量表准则的国际比较[J].济南大学学报,2000,{4}(04):90-92. DOI:
LIU Cheng wei. THE INTERNATIONAL COMPARIONS OF CASH CIRCULATION GRAPH. [J]. Journal of University of Jinan(Social Science Edition) (4):90-92(2000) DOI:
《企业会计准则——现金流量表》的颁布与实施
是我国会计顺应世界会计发展潮流的又一重大举措。本文试就该准则与美国、英国及国际会计准则委员会等西方会计规范进行比较
借以透视我国的现金流量表准则
The presentation and implimentation of “The Cash Circulation Graph of Enterprise Accounting Criterion”is one of important measures
which complies with the world accounting trend.This article is intended to make comparisons between “Chinese Accounting Criterion”and American
British
and International Accounting Criteria
as well as the accounting criteria of other western coutries.
现金流量表准则国际比较
cash circulation graphcriterioninternationalcomparison
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