现金流量的间接法与直接法之比较

1、现金流量的间接法与直接法之比较Cashflowoftheindirectmethodanddirectmethodiscompared【摘要】直接法和间接法是确认和计量经营活动现金流量的两种方法，也是嫡剥现金流量表的关键直接法和间接法有何区别和联系，又各自有哪些特点，如何进行具体操作，这是当前值得会计工作者研究的问题。abstractthedirectmethodandKunbylawistherecognitionandmeasurementofthecashflowsofbusinessactivitiestwomethods,theofficeisalsostripcashThekeyt

2、oflowdirectlymethodandtheindirectmethodhaveanyareacutandcontact,andhavetheirownwhatfeatures,andhowtoimplementthespecificoperation,thisIscurrentandaccountingresearchquestionworkers.【美键词】墨兰塑堡皇塑！堑生经营活动坠兰查/在世界范围内，现金流量表取代财务状况变动表已成为发展的妊然趋势。而编制现金流量表的关键问题是如何确认和计量经营活动的现金流量。经营活动的现金流量既可选用间接法又可选用直接法。那么间接法和直接法有何

3、内在的联系？各自又有何特点？两者是如何将权责发生制转换为收付实现制的？怎样在相互联系中区别和选择两种方法？笔者将从以下诸方面进行探索。ThekeywordsinkLANmodelforthuangplastic!BornagrabenbusinessactivitiesAbramcheck/Worldwide,thecashflowstatementreplacestatementofchangesinfinancialpositionhasbecomethedevelopmenttrenduteruseshowever.AndpreparecashflowScaleisthekeyprobl

4、emofhowtorecognizeandmeasurethecashflowofbusinessactivities.ThebusinessactivitiesofcashflownotonlycanchooseindirectLawandcanchoosethedirectmethod.Sotheindirectmethodanddirectmethodhaveanyinnerconnection?Andwhataretheircharacteristics?BothishowtoTheaccrualintotherevenueandexpenditure?Howtodistinguish

5、eachotherandachoiceoftwomethods?TheauthorfromthefollowingtheExploreaspects.一、间接法和直接法的联系。（一）间接法和直接法都是经营活动现金流量的报告方式。现金流量表是向报表使用者提供企业报告期内现金流入与流出的信息。而现金流量可按交易的性质分为经营活动的现金流量、投资活动的现金流量及筹资活动的现金流量。间接法和直接法都是用来确定经营活动现金流量的方法。（二）间接法和直接法都需要把权责发生制转换为收付实现制。间接法以本期利润（亏损）为基础，通过调整应收预付款和应付预收款以及存货的增减变动，将按权责发生制确认的本期利润（亏损

6、）转换成以收付实现制为基础的经营活动的现金流量。直接法是以本期营业收入为基础，通过调整应收预收帐款的增减变动，将权责发生制下的收入转换成收付实现制下的收入；通过调整存货及应付预付帐款的增减变动，将权责发生制下的购货成本转换成收付实现制下的购货成本；同理，通过调整其他应收预收收入及其他应付预付费用的增减变动，将权责发生制下的其他收入与其他费用转换为收付实现嗣下的其他收入与其他费用，最终确定出经营活动的净现金流量。（三）间接法和直接法编制现金流量表工作底稿所需的主要资料相同。间接法和直接法编制现金流量表工作底稿所需要的资料都包括比较资产负债表、损益表、j阿润分配表以及非流动科目增减变动的有关资料。

7、（四）间接法和直接法确定经营活动现金流量的结果相同。尽管闻接法和直接法确定经营活动现金流量的计算起点不同，具体调整的项目也不尽相同，但两者都是揭示同一经营活动的现金流量，所依据的计算资料相同，这在客观上决定了两种方法确定经营活动现金流量的结果必然相等。两种方法所确定的经营活动现金流量可以互相验证。aAndtheindirectmethodanddirectmethodofcontact.(a)theindirectmethodanddirectmethodisallbusinessactivitiesofthecashflowsofareportway.Thecashflowstatement

8、istoasktheusersoffinancialstatementsForenterprisestoreportcashinflowsandoutflowsduringtheperiodoftheinformation.AndcashflowmayaccordingtothenatureofthetransactionsaredividedintothebusinessactivitiesofcashflowAmount,andtheinvestmentactivitiesinthecashflowandfinancingactivitiesofthecashflow.Theindirec

9、tmethodanddirectmethodisusedtodeterminethebusinessactivitiesnowGoldflowofthemethod.(2)theindirectmethodanddirectmethodneedtoputtheaccrualintorevenueandexpenditure.Theindirectmethodtothisprofit(loss)Asthefoundation,byadjustingtheaccountstheadvancepaymentandthedepositofthestockanddealwithchangeincreas

10、eordecrease,willpresstheaccrualofthisconfirmationProfit(loss)convertrevenueandexpenditureinthebasisofthecashflowofbusinessactivities.ThedirectmethodisbasedonthisissueforbusinessincomeThefoundation,throughtheadjustmentaccountsreceivableincreaseordecreaseinthemomentofchange,willtheaccrualofincomeandex

11、penditureoftheconvertedintounderchargeEntering;Byadjustingtheinventoryanddealwiththeadvanceoftheincreaseanddecreaseofthereceivablechange,willtheaccrualofthepurchasecostconvertrevenueandexpenditureThepurchasecostunder;Similarly,byadjustingtheotherreceivabledepositincomeandotherdealwithprepaidexpenses

12、oftheincreaseanddecreaseofthechange,willsendaccrualBornoftheothersystemwithotherexpensesintoincomeandrealizationoftheotherheirsincomeandothercosts,ultimatelydeterminethemanagementTheactivitiesofthenetcashflow.(3)theindirectmethodanddirectmethodofworkingpapers,thecashflowstatementofthemainmaterialfor

13、thesame.TheindirectmethodanddirectmethodmakeupThecashflowstatementworkingpapersneedmaterialallincludeboththebalancesheet,incomestatement,j,tablesandthedistributionofembellishflowIncreaseordecreasetherelevantinformationsubjectschanges.(4)theindirectmethodanddirectmethodtodeterminebusinessactivitiesca

14、shflowofthesameresults.AlthoughsmellmeetmethodanddirectmethodtodeterminethebusinessActivitiesofthecashflowsofdifferentcalculationstartingpoint,theadjustmentofspecificprojectisendlessalsoandsame,butbotharerevealsthesamebusinessactivitiesCashflow,whichisthebasisofthecalculationmaterialissame,itisobjec

15、tivelydecidedtotwomethodstodeterminetheresultsofthecashflowmanagementactivitiesMustequal.Thetwomethodstodeterminethebusinessactivitiesofcashflowcanverifyeachother.二、间接法与直接法的区另Second,theindirectmethodanddirectmethodofdifferentiation()问接法的特点(a)theindirectmethodofcharacteristics65维普资讯1.间接法及其计算公式。间接法是以本

16、期利润为计算起点，通过调整不涉及现金的投入费用和营业外收支以及与经营活动有关的非现金流动资产和流动负债的增减变动，从而计算出经营活动现金流量的方法。间接法要将比较资产负债表列入现金流量表的工作底稿，以分析经营活动的现金流量。间接法确定经营活动的现金流量，要调整的项目包括：不增加现金的收入，不减少现金的费用，不增加现金的营业外收入，不减少现金的营业外支出，非现金流动资产的增加，非现金流动资产的减少，流动负债的增加和流动负债的减少等。那么上述各项与本期利润和经营活动的现金流量是什么关系如何加以调整，间接法确定经营活动现金流量的计算公式回答了这一问题。1.Indirectmethodandcalcu

17、lationformula.Theindirectmethodisbasedonthisissueforcalculatingprofitsstartingpoint,throughtheadjustmentdoesnotinvolvecashinputExpensesandnon-operatingpaymentsandbusinessactivitiesofthenon-cashassetsandtheflowofcurrentliabilitieschangeincreaseordecrease,thencalculatesThebusinessactivitiesofthecashfl

18、owmethod.Theindirectmethodtobalancesheetwillbebetteronthecashflowstatementoftheworkingpapers,withpointsAnalysisoftheoperationalactivitiesofthecashflow.Theindirectmethodtodeterminethecashflowofbusinessactivities,toadjusttheprojectincludes:don'tincreasecashincomeandreducethecashCost,notraisecashno

19、n-operatingrevenue,notreducethecashnon-operatingexpenses,non-cashliquidityincreases,non-cashflowMovetheassetstoreduce,theincreaseofcurrentliabilitiesandcurrentdebtreduction,etc.SoalltheprofitsandbusinessactivitieswiththisWhatistherelationshipofthecashflowhowtoadjust,theindirectmethodtodeterminebusin

20、essactivitiescashflowcalculationformulaoftheanswerthisoneProblems.经营活动的一本期。不增加现金的收入。不增加现金的营业外收入。应收帐款的增加净现金流量利润不减少现金的费用不减少现金的营业外支出应收帐款的减少预收帐款的减少。存货的增加。应付帐款的减少。预付帐款的增加预收帐款的增加存货的减少应付帐款的增加预付帐款的减少上述公式表明了间接法的计算程序和层次。以本期利润为起点来确认和计量经营活动的现金流量，一方面说明影响本期利润的会计事项与影响本期经营活动现金流量的会计事项具有一致性（例如：销货实现现金收入，购货发生现金支出），关于这些

21、会计事项不需要在经营活动中的现金流量中分别显示；而另一方面也同时说观，影响本期利润的会计事项与影响经营活动现金流量的会计事项不仅具有一致性，而且更具有差异性乃至更深层次上的会计确认基础的不同。于是经营活动现金流量的确定正是通过修正这种差异性和调整深层次上的矛盾性，而使本期利润同经营活动的现金流量完全统一起来的。间接法计算公式中，不增加现金的收入指购人债券的折价摊销、发行债券的溢价摊销；不减少现金的费用指固定资产折旧，无形递延资产摊销、购人债券的溢价摊销、发行债券的折价摊销等；不增加现金的营业外收入指固定资产清理收益、固定资产盘盈等；不减少现金的营业外支出指固定资产清理损失、国家资产盘亏；通过对

22、上述项目的调减和调增，以消除本期利润与本期经营活动现金流量的差异性。间接法计算公式中，非现金流动资产的增加指存货、应收预付款的增加；非现金流动资产的减少指存货、应收预付款的减少；流动负债的增加指应付及预收款的增加；流动负债的减少指应付及预收款的减少；通过这些项目的调整.可将权责发生制确认的收入与成本转换为收付实现制确认的收入与成本。最终计算出经营括动的现金流量。Thebusinessactivitiesofthisone.Don'traisecashincome.Don'traisecashnon-operatingrevenue.Theaccountreceivablethe

23、increaseNetcashflow"don'treduceprofitsofcashcostreducethecash'thedefrayoutsidedoingbusiness"oftheaccountreceivablereducedInadvanceofthereceivabledecrease.Theincreaseoftheinventory.Accountspayablereduction.Prepaidreceivableincrease"Theincreaseofthereceivableinadvancetoreduce

24、9;'inventoryofaccountspayable"prepaidreceivablereduceincreaseTheaboveformulashowsthattheindirectmethodoftheprogramandlevel.InthisperiodstartingpointtoprofitfortherecognitionandmeasurementofbusinessactivitiesCashflow,ontheonehand,theinfluenceoftheprofitsthatcurrentaccountingeventsandinfluenc

25、ethisbusinessactivitiesofthecashflowwithaccountingmattersHaveconsistency(forexample:thesalesrealizedthepurchase,cashincomehappenedcashpayments),abouttheaccountingeventsdonotneedtoliveinbusinessMoveinthecashflowrespectivelyshow;Andontheotherhandalsosaidview,theimpactofthecurrentaccountingeventsandinf

26、luenceprofitsbusinesslifeMovecashflowoftheaccountingmattersnotonlyhastheconsistency,andmorearedifferentandevendeeperlevelsofaccountingbasisDifferent.Sothebusinessactivitiesofthecashflowisdeterminedbythedifferenceandadjusttherevisedthecontradictionbetweenthedeeperlevel,Andmakethisissuewithprofitsofth

27、eoperationalactivitiesofthecashflowtounifycompletely.Theindirectmethodinthecalculationformulaandincreasetheincomeofthecashtobuybonddiscountamortize,issuingbondspremiumamortization;Don'tReducethecostofcashtothedepreciationoffixedassets,intangibledeferredassetsamortize,buythebondpremiumamortizatio

28、n,issuingbondsdiscountAmortize,etc.;Don'traisecashnon-operatingrevenuereferstocleanupearningsoffixedassets,fixedassetsoverage,etc.;Don'treducecashbusinessThedefrayoutsidefixedassetsrefertocleanuplosses,thecountry'sstateassetsdishdeficient;Basedontheabovementionedprojecttoreduceandtheincr

29、eased,inordertoeliminatethisprofitAndthisbusinessactivities,thedifferencesofcashflow.Theindirectmethodinthecalculationformula,non-cashliquidassetstoincreaseinventory,accountsoftheadvancepaymentincrease;Arenon-cashliquidassetsReduceinventory,accountsoftheadvancepaymenttoreduce;Currentliabilitiesrefer

30、tocopewiththeincreaseofthedepositandtheincrease;CurrentdebtreductionReferstocopewiththedepositandreduced;Throughtheadjustmentoftheseprojects.ButwilltheaccrualconfirmationofincomeandcostintoreceiptsandpaymentsExpenditureofconfirmationincomeandcost.Finallycalculatedthebusinessmovecashflowrequirements.

31、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。问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

32、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.Theadvantagesoftheindirectmethod.(1)theindirectmethodcanrevealthequalityofthisenterpriseprofits.TheindirectmethodinthisperiodbecauseprofitStartingpoint,thereforeabletoex

33、plainthisperiodoftheoperationalactivitiesofthecashflowofthedifferencesandprofitswiththisperiodproducethereasonsforthedifferences.AlsoisabletorevealinsomecaseswhyenterprisefinancialstatusandactuallyalreadypeoplegoodsurfacenotapplyoutwhatforceTobethecauseoftheliquidation,thegreatertheprofitsifthisissu

34、e.Andthisperiodthebusinessactivitiesofthenetcashflow(flowinoutflowNationalPeople'sCongress(NPC),Itmeansthatenterprisethisgoodqualityprofits,enterpriseservicingandpaytheforceability.(2)theindirectmethodcansimplifystatementPreparework.Theindirectmethodconsideringthestartingpointandthehomeforproble

35、mishowtoadjustthisissuewiththisbusinessactivitiesprofitcashflowThedifferenceoftheforehead,sotheindirectmethodmainlytoconsiderwhatincomenotresultincashflow,whatisthecostofservantshaveleadtoacashoutflow,suchasThewhataccrualconfirmationofincomeandexpensesintorevenueandexpenditureofincomeandexpensesconf

36、irmation.BecausetheindirectmethodanddirectMethodforcalculationofthebusinessactivitiesofthecashflowsofthinkingdifferent.Thatisnottoconsiderwhatrespectivelyaccountingeventsincreasedcashflow.WhatwillProjectincreasedcashoutflowmatters,so.Whentheenterprisecashreceiptsandportfolioislargeandcomplicated.And

37、itisdifficulttodivisioncategory.TheindirectmethodCanavoidpreparefinancialstatementsandsimplifythedifficultyofpreparingwork.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

38、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.Indirectmethodshortcomings.(1)theind

39、irectmethodinthisissuetheprincipleofadjustmentprofitisnoteasytounderstand.Tomastertheindirectmethod,mustmakeclearAdjusttheprincipleoftheproject,theneedtobeadjustedathoroughunderstandingoftheprojectwiththisprofitincreaseordecreasechanges,andtherelationshipbetweenwithcashflowOnecomesoutoftherelationsh

40、ip.However,forthetwokindofunderstandingoftherelationship,mustbethesameincomeofthecurrentprofitsassociatedconfirmationprocess.Intheincomestatementallincomeincreaseprofitsthisissue.Thatreducespendingthisprofit;ButintheincomestatementisnotallofthechargeTheincreasedcash,notalltheexpensesofreducedcash.Soifcannotbeadjustedaccuratelygrasptheprojectoftheincreaseanddecreaseofthechan