发布时间 : 星期一 文章现金流量的间接法与直接法之比较更新完毕开始阅读
the business move cash flow requirements. 2．间接法的优点。(1)间接法能揭示出企业本期利润的质量。间接法由于以本期利润为 起算点，因此能够说明本期经营活动的现金流量同本期利润的差异以及产生这些差异的原因。 也就是能够揭示出在某些情况下为什么企业财务状况表面良好而实际已人不敷出资不抵债甚 至被清算的原因，如果本期利润越大．而本期经营活动的净现金流量也越大(流人大于流出)， 那么说明企业本期利润质量好，企业还本付息和支付股力的能力强。(2)间接法能简化报表的 编制工作。间接法考虑问题的出发点和归宿点是如何调整本期利润同本期经营活动现金流量 的差异额，所以间接法主要考虑哪些收入没有导致现金流人，哪些费用役有导致现金流出，如 何把权责发生制确认的收入与费用转化为收付实现制确认的收入与费用。由于间接法与直接 法计算经营活动现金流量的思路不同．即不是分别考虑哪些会计事项增加了现金流人．哪些会 计事项增加了现金流出，因此．当企业现金收支业务量大且复杂．而又难以划分类别时．间接法 可以避免编制报表的难度且简化编报工作量。 2. The advantages of the indirect method. (1) the indirect method can reveal the quality of this enterprise profits. The indirect method in this period because profit Starting point, therefore able to explain this period of the operational activities of the cash flow of the differences and profits with this period produce the reasons for the differences. Also is able to reveal in some cases why enterprise financial status and actually already people good surface not apply out what force To be the cause of the liquidation, the greater the profits if this issue. And this period the business activities of the net cash flow (flow in outflow National People's Congress (NPC), It means that enterprise this good quality profits, enterprise servicing and pay the force ability. (2) the indirect method can simplify statement Prepare work. The indirect method considering the starting point and the home for problem is how to adjust this issue with this business activities profit cash flow The difference of the forehead, so the indirect method mainly to consider what income not result in cash flow, what is the cost of servants have lead to a cash outflow, such as The what accrual confirmation of income and expenses into revenue and expenditure of income and expenses confirmation. Because the indirect method and direct Method for calculation of the business activities of the cash flows of thinking different. That is not to consider what respectively accounting events increased cash flow. What will Project increased cash outflow matters, so. When the enterprise cash receipts and portfolio is large and complicated. And it is difficult to division category. The indirect method Can avoid prepare financial statements and simplify the difficulty of preparing work. 3．间接法的缺点。(1)间接法调整本期利润的原理不易理解。要掌握间接法，必须弄清 调整有关项目的原理，需透彻地理解被调整项目的增减变动同本期利润的关系，以及同现金流 人流出的关系。然而，对这两种关系的认识，必须同损益表中本期利润的确认过程联系起来。 在损益表中凡是收入都增加本期利润．凡是支出都减少本期利润；但在损益表中并非所有的收 入都增加现金，并非所有的支出都减少现金。所以如果不能准确把握被调整项目的增
减变动 对本期利润的影响和对现金流量的影响，不能抓住影响现金流量的实质(导致现金流人还是发 生现金支出)．那么将很难理解调整有关项目的原理。(2)间接法不能直接反映哪些经营括动 使现金流人和流出。间接法以本期利润为基础，似乎更强调哪些收入役有影响现金流人．哪些 费用没有影响现金流出．而不是直接突出哪些会计事项使现金流人，哪些会计事项使现金流 66 维普资讯 http://www.cqvip.com 出。因此，从现金流量的立场出发，不够直接了当，不能揭示出被调整事项同现金流人流出的 直接关系，不便于报表使用者预测企业未来的现金流量。 3. Indirect method shortcomings. (1) the indirect method in this issue the principle of adjustment profit is not easy to understand. To master the indirect method, must make clear Adjust the principle of the project, the need to be adjusted a thorough understanding of the project with this profit increase or decrease changes, and the relationship between with cash flow One comes out of the relationship. However, for the two kind of understanding of the relationship, must be the same income of the current profits associated confirmation process. In the income statement all income increase profits this issue. That reduce spending this profit; But in the income statement is not all of the charge The increased cash, not all the expenses of reduced cash. So if can not be adjusted accurately grasp the project of the increase and decrease of the change In this issue of the influence and to profit for the influence of the cash flow, not catch the essence of the cash flow effects (leading to cash flow or hair Born cash payments.) then it very hard to understand the principle of the adjustment of the project. (2) the indirect method cannot directly reflect which business requirements move That cash flow and flow out. The indirect method based on current profits, seems more emphasis on income has influence what service cash flow. What Costs without the influence cash outflows. But not to highlight what accounting events make cash flow, which accounting events make cash flow Out. Therefore, from the standpoint of the cash flow, straightforward enough, can't reveal the adjustment issues is with cash flow of people out Directly related to the users of financial statements predict enterprise future cash flow. 4．问接法的适用范围。当企业的现金收支量大且复杂，现金流动类别不易划分时，更适 合采用问接法，因为采用间接法相对容易且编报工作量要少。 4. Asked by the applicable scope of the law. When enterprise of large amount of cash receipts and complex, cash flow is divided into categories not easily, the more comfortable The method and indirectly, by indirect method for relatively easy and prepare to be less workload. (二)直接法的特点 (2) the characteristics of the direct method 1．直接法及其计算公式。直接法是以本期营业收入为起点，通过调整与经营活动有关的 非现金流动资产与流动负债的增减变动，列示营业收入及其他收入之收现，营业成本及其他费 用之付现，以现金收支表达各项经营活动现金流量的方法。在直接法下，不仅将比较资产负债 表列入现金流量表工作底稿，而且将损益表也列入现金流量表工作底稿，以分析经营活动的现 金流量。 直接法将权责发生制下的收入与费用转换成收付实
现制下的收入与费用的过程，也就是 确定经营活动现金流量的过程。这种转换过程可用直接法的计算公式表达出来。 经营活动销货购货。其他收入其他费用 现金流量收现付现 收现 付现