1、现金流量的间接法与直接法之比较Cash flow of the indirect method and direct method is compared 【摘要】直接法和阃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剐和联系，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。 【 abstract 】 the direct method and Kun by law is the recognition and measurement of the cash flows of business activities two
2、 methods, the office is also strip cash The key to flow directly method and the indirect method have any area cut and contact, and have their own what features, and how to implement the specific operation, this Is current and accounting research question workers. 【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
3、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。 The key words 】 ink LAN model fort huang plastic! Born a graben business activities Abram check / Worldwide, the cash flow statement replace
4、 statement of changes in financial position has become the development trend uteruses however. And prepare cash flow Scale is the key problem of how to recognize and measure the cash flow of business activities. The business activities of cash flow not only can choose indirect Law and can choose the
5、 direct method. So the indirect method and direct method have any inner connection? And what are their characteristics? Both is how to The accrual into the revenue and expenditure? How to distinguish each other and a choice of two methods? The author from the following the Explore aspects. 一 、间接法和直接
6、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)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
7、 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。 (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，
8、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。 a And the indirect method and direct method of contact . (a) the indirect method and direct method is all business activities of the cash flows of a report way. The cash flow statement is to ask the users of financ
9、ial statements For enterprises to report cash inflows and outflows during the period of the information. And cash flow may according to the nature of the transactions are divided into the business activities of cash flow Amount, and the investment activities in the cash flow and financing activities
10、 of the cash flow. The indirect method and direct method is used to determine the business activities now Gold flow of the method. (2) the indirect method and direct method need to put the accrual into revenue and expenditure. The indirect method to this profit (loss) As the foundation, by adjusting
11、 the accounts the advance payment and the deposit of the stock and deal with change increase or decrease, will press the accrual of this confirmation Profit (loss) convert revenue and expenditure in the basis of the cash flow of business activities. The direct method is based on this issue for busin
12、ess income The foundation, through the adjustment accounts receivable increase or decrease in the moment of change, will the accrual of income and expenditure of the converted into under charge Entering; By adjusting the inventory and deal with the advance of the increase and decrease of the receiva
13、ble change, will the accrual of the purchase cost convert revenue and expenditure The purchase cost under; Similarly, by adjusting the other receivable deposit income and other deal with prepaid expenses of the increase and decrease of the change, will send accrual Born of the other system with othe
14、r expenses into income and realization of the other heirs income and other costs, ultimately determine the management The activities of the net cash flow. (3) the indirect method and direct method of working papers, the cash flow statement of the main material for the same. The indirect method and d
15、irect method make up The cash flow statement working papers need material all include both the balance sheet, income statement, j, tables and the distribution of embellish flow Increase or decrease the relevant information subjects changes. (4) the indirect method and direct method to determine busi
16、ness activities cash flow of the same results. Although smell meet method and direct method to determine the business Activities of the cash flows of different calculation starting point, the adjustment of specific project is endless also and same, but both are reveals the same business activities C
17、ash flow, which is the basis of the calculation material is same, it is objectively decided to two methods to determine the results of the cash flow management activities Must equal. The two methods to determine the business activities of cash flow can verify each other. 二、间接法与直接法的区别 Second, the ind
18、irect method and direct method of differentiation (一)间接法的特点 (a) the indirect method of characteristics 65 维普资讯 http:/ 1间接法及其计算公式。间接法是以本期利润为计算起点，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
19、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. Indirect method and calculation formula. The indirect method is based on this issue for calculating profits starting point, through the adjustment does not involve cash input Ex
20、penses and non-operating payments and business activities of the non-cash assets and the flow of current liabilities change increase or decrease, then calculates The business activities of the cash flow method. The indirect method to balance sheet will be better on the cash flow statement of the wor
21、king papers, with points Analysis of the operational activities of the cash flow. The indirect method to determine the cash flow of business activities, to adjust the project includes: dont increase cash income and reduce the cash Cost, not raise cash non-operating revenue, not reduce the cash non-o
22、perating expenses, non-cash liquidity increases, non-cash flow Move the assets to reduce, the increase of current liabilities and current debt reduction, etc. So all the profits and business activities with this What is the relationship of the cash flow how to adjust, the indirect method to determin
23、e business activities cash flow calculation formula of the answer this one Problems. 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(
24、例如：销货实现现金收入，购货发生现金支出)，关于这些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
25、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。 The business activities of this one. Dont raise cash income. Dont raise cash no
26、n-operating revenue. The account receivable the increase Net cash flow “dont reduce profits of cash cost reduce the cash the defray outside doing business“ of the account receivable reduced In advance of the receivable decrease. The increase of the inventory. Accounts payable reduction. Prepaid rece
27、ivable increase “The increase of the receivable in advance to reduce inventory of accounts payable“ prepaid receivable reduce increase The above formula shows that the indirect method of the program and level. In this period starting point to profit for the recognition and measurement of business ac
28、tivities Cash flow, on the one hand, the influence of the profits that current accounting events and influence this business activities of the cash flow with accounting matters Have consistency (for example: the sales realized the purchase, cash income happened cash payments), about the accounting e
29、vents do not need to live in business Move in the cash flow respectively show; And on the other hand also said view, the impact of the current accounting events and influence profits business life Move cash flow of the accounting matters not only has the consistency, and more are different and even
30、deeper levels of accounting basis Different. So the business activities of the cash flow is determined by the difference and adjust the revised the contradiction between the deeper level, And make this issue with profits of the operational activities of the cash flow to unify completely. The indirec
31、t method in the calculation formula and increase the income of the cash to buy bond discount amortize, issuing bonds premium amortization; Dont Reduce the cost of cash to the depreciation of fixed assets, intangible deferred assets amortize, buy the bond premium amortization, issuing bonds discount
32、Amortize, etc.; Dont raise cash non-operating revenue refers to clean up earnings of fixed assets, fixed assets overage, etc.; Dont reduce cash business The defray outside fixed assets refer to clean up losses, the countrys state assets dish deficient; Based on the above mentioned project to reduce
33、and the increased, in order to eliminate this profit And this business activities, the differences of cash flow. The indirect method in the calculation formula, non-cash liquid assets to increase inventory, accounts of the advance payment increase; Are non-cash liquid assets Reduce inventory, accoun
34、ts of the advance payment to reduce; Current liabilities refer to cope with the increase of the deposit and the increase; Current debt reduction Refers to cope with the deposit and reduced; Through the adjustment of these projects. But will the accrual confirmation of income and cost into receipts a
35、nd payments Expenditure of confirmation income and cost. Finally calculated 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
36、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
37、 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 diffe
38、rences. 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 Nati
39、onal Peoples 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 t
40、his 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
41、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
42、. 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
43、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
44、资讯 http:/ 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 n
45、eed 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 asso
46、ciated 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
47、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) t
48、he 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 account
49、ing events make cash flow, which accounting events make cash flow Out. Therefore, from the standpoint of the cash flow, straightforward enough, cant 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 co
