Cash Flow Statement Preparation Guide

Author: Li Haibo, Liu Xuehua, Editors
Publisher:
Publish Date: 2000-01-16
Features: On March 20, 1998, the Ministry of Finance issued Financial Accounting Standards No. (1998) 10, titled "Enterprise Accounting Standards—Cash Flow Statement," and stipulated that all units should implement it starting from January 1, 1998. The Ministry of Finance Financial Accounting Standards No. (1998) 10 pointed out that enterprises must prepare a cash flow statement when compiling their annual reports at the end of the year, no longer preparing a statement of changes in financial position. To enable financial and accounting personnel to scientifically and standardizedly prepare cash flow statements and improve the quality of reporting, we have written the "Cash Flow Statement Preparation Guide" in line with the spirit of relevant documents issued by the Ministry of Finance, combining our practical experiences from years of research and teaching. This book is comprehensive, covers a wide range of examples, is scientific and standardized, and presents up-to-date content, making it suitable for financial and accounting personnel to conduct financial and accounting business. It can also serve as a training manual for financial and accounting personnel, a textbook for various schools, and a reference book for students and financial education workers in universities, colleges, and secondary schools, as well as for financial and economic personnel, plant managers, directors, and others.