巧用Excel表编制金流量表主表.docVIP

巧用Excel表编制现金流量表主表 摘要：现金流量表是我国会计制度与国际接轨的过程中引入的一种新型报表，也是目前我国会计制度中编制过程最为复杂、概念最难理解的一类报表。现金流量表的编制常使会计人员大伤脑筋。购买财务软件中的现金流量表专用模块固然可以解决这个问题，但并非所有的中、小企业都有能力购买该软件。现在办公电脑已经普及，excel表格是大家办公离不开的软件。本文拟告诉大家一个用基本的财务总账软件，结合excel表，简便、准确地编制现金流量表的方法。 关键词：excel表编制现金流量表 abstract: cash flow statement is a new report form introduced in the integration process ofchina’s accounting system and the international one, and also a type of form that is most complex and difficult in concept understanding in the compilation process of the present accounting system of china. as the compilation of the cash flow statement often mak