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請問老師,我們是母公司,下面有多家子公司,請問在合并報表如何實(shí)現(xiàn)抵消經(jīng)營性現(xiàn)金流、投資性現(xiàn)金流及籌資性現(xiàn)金流部分?
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如果母子公司之間有發(fā)生內(nèi)部現(xiàn)金流資金往來,就要看雙方都是計入哪個項(xiàng)目,統(tǒng)計各個項(xiàng)目的發(fā)生額,然后進(jìn)行抵消
2022 03/14 10:24
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2022 03/14 10:25
老師,那現(xiàn)金流量表可以像利潤表那樣有一個合并抵消表嗎
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辜老師 
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2022 03/14 10:26
是的,就是這樣合并抵消的
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