分析填列法下的现金流量表的编制操作解析——以用友ERP-U8软件为例

摘要

企业需要对外提供现金流量表,同时还要提供资产负债表、利润表.前者是利用收付实现制的基本思路来编制的,后者是利用权责发生制的基本思路来编制的.鉴于主流的会计信息系统教材都没有专门的一节讲述现金流量表的编制方法,本文以用友ERP U8设置项目数据来源的方法分析生成现金流量表,对现金流量表的基本科目的设置、拆分多借多贷凭证、定义填报项目、定义计算来源进行详细的分析.帮助学生及会计从业人员掌握其要领,进而熟练运用友ERP软件编制现金流量表.%Enterprises need to provide cash flow statement as well as balance sheet, income statement externally. The former is prepared with the basic idea of accounting on the cash basis, and the latter is prepared with the basic idea of accounting on the accrual basis. In view of the fact the mainstream accounting information system textbooks do not have a special section on the preparation of cash flow statement, this article adopts Ufida ERP U8 to set project data source analysis method to generate cash flow statements, and carries out detailed analysis on the setting of the basic subject of the cash flow statement, the separation and the multi loan vouchers, the definition of the project, the definition of the source of the calculation, to help students and accounting practitioners master the essentials, and then proficiently use Ufida ERP software to prepare cash flow statement.