CN109242409A - A kind of main table automatic generation method of cash flow statement - Google Patents
A kind of main table automatic generation method of cash flow statement Download PDFInfo
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- CN109242409A CN109242409A CN201810812740.3A CN201810812740A CN109242409A CN 109242409 A CN109242409 A CN 109242409A CN 201810812740 A CN201810812740 A CN 201810812740A CN 109242409 A CN109242409 A CN 109242409A
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Abstract
The invention discloses a kind of main table automatic generation methods of cash flow statement, including the following steps are included: 1) according to accounting voucher initial time and end time, accounting voucher database is opened, takes out accounting voucher data one by one according to accounting voucher time and accounting voucher number；2) judge whether debit's subject is cash, and execute corresponding steps；3) judge whether credit account is cash, and execute corresponding steps；4) judge whether all accounting vouchers are retrieved to finish, if so, generating cash flow statement；If it is not, then retrieving next accounting voucher data.This method is to be analyzed on the basis of fully understanding the core concept of cash flow statement by the corresponding relationship to accounting voucher, and automatically generate cash flow statement using computer means realization.
Description
Technical field
The invention belongs to data processing field more particularly to a kind of main table automatic generation methods of cash flow statement.
Background technique
Cash flow statement is the statement of change in financial position worked out based on cash, cash during reflection enterprise is certain
Situation is flowed in and out, shows the ability that enterprise obtains cash and cash-equivalent.The establishment of cash flow statement, be creditor and
Investor provides the more true useful financial information that balance sheet, profit flow table can not provide, and more clearly visible discloses
The mobility and financial situation of enterprise assets more can in the correlation, comparativity and interpretation for improving financial statement information
Embody the purpose of financial report.Analysis of Cash Discharge Form is mainly to specific gravity shared by each project in the cash flow of enterprise
Carry out analysis and cash flow structural analysis.
The preparation method of traditional main table of cash flow statement, there is work sheet method and T-shape columnar account method, can not utilize computer
Means completion automatically generates the main table of cash flow.The establishment of cash flow statement is always Enterprises ' Financial Workers difficult point, how to be worked out
Good cash flow statement, makes in table that related section's purpose data keep one in the same balance sheet of each related data, profit flow table and note
Cause property, relevance, become industry emphasis process content.
Summary of the invention
To solve the above-mentioned problems, the present invention proposes a kind of main table automatic generation method of cash flow statement, specifically, including
Following steps:
S1: according to accounting voucher initial time and end time, accounting voucher database is opened, according to accounting voucher time and meeting
It counts voucher number and takes out accounting voucher data one by one；
S2: judge whether debit's subject is cash, if so, thening follow the steps S3；If it is not, thening follow the steps S4；
S3: judging whether credit account is cash, if so, terminating this time to retrieve, executes step S5；If not, it is determined that it is existing
The outflow type corresponding outflow project in the database of gold, and debit's amount of cash is included in the outflow project, then execute step
Rapid S5；
S4: judging whether credit account is cash, if so, determining the inflow type corresponding inflow item in the database of cash
Mesh, and debit's amount of cash is included in the inflow project, then execute step S5；If it is not, then terminating this time to retrieve, step is executed
S5；
S5: judging whether all accounting vouchers are retrieved and finish, if so, generating cash flow statement；If it is not, then retrieving next
Accounting voucher data execute step S1.
Further, the outflow project in the step S3 includes cash flow outflow, the investment work that business activities generate
The cash flow outflow that the raw cash flow outflow of movable property and financial activity generate.
Further, the cash flow outflow that the business activities generate includes purchase commodity and receives showing for service payments
Other of gold, every expenses of taxation of the cash, payment paying worker and pay for worker and payment are related with business activities
Cash.
Further, the cash flow outflow that the investment activity generates is public including investing paid cash, purchase
Take charge of other cashes related with investment activity of paid cash and payment, and purchase build fixed assets, intangible asset and its
The cash that his long-term assets are paid.
Further, the cash flow outflow that the financial activity generates includes the cash for paying one's debts paid and payment
Other cashes related with financial activity, and distribution dividend, profit or the cash payment of payment of interest institute.
Further, the inflow project in the step S4 includes cash flow inflow, the investment work that business activities generate
The cash flow that the raw cash flow of movable property flows into and financial activity generates flows into.
Further, the cash flow that the business activities generate flow into the expenses of taxation for including to receive return, merchandising and
The cash that utility service receives and other cashes related with business activities received.
Further, it includes recoup capital outlay received cash, sale that the cash flow that the investment activity generates, which flows into,
The cash that subsidiary is received and other cashes related with investment activity received, and disposition fixed assets, intangible asset
The net cass withdrawn with other long term assets.
Further, it includes absorbing invest received cash, borrow money that the cash flow that the financial activity generates, which flows into,
The cash received and other cashes related with financial activity received.
Further, flowing into project total amount and subtracting outflow project total amount is Cash And Cash Equivalents net increase.
The beneficial effects of the present invention are: this method be on the basis of fully understanding the core concept of cash flow statement,
Cash flow statement is automatically generated by the corresponding relationship analysis to accounting voucher, and using computer means realization.
Detailed description of the invention
Fig. 1 is a kind of flow chart of main table automatic generation method of cash flow statement.
Specific embodiment
For a clearer understanding of the technical characteristics, objects and effects of the present invention, this hair of Detailed description of the invention is now compareed
Bright specific embodiment.
The present invention proposes a kind of main table automatic generation method of cash flow statement, as shown in Figure 1, include the following steps are included:
S1: according to accounting voucher initial time and end time, accounting voucher database is opened, according to accounting voucher time and meeting
It counts voucher number and takes out accounting voucher data one by one；
S2: judge whether debit's subject is cash, if so, thening follow the steps S3；If it is not, thening follow the steps S4；
S3: judging whether credit account is cash, if so, terminating this time to retrieve, executes step S5；If not, it is determined that it is existing
The outflow type corresponding outflow project in the database of gold, and debit's amount of cash is included in the outflow project, then execute step
Rapid S5；
S4: judging whether credit account is cash, if so, determining the inflow type corresponding inflow item in the database of cash
Mesh, and debit's amount of cash is included in the inflow project, then execute step S5；If it is not, then terminating this time to retrieve, step is executed
S5；
S5: judging whether all accounting vouchers are retrieved and finish, if so, generating cash flow statement；If it is not, then retrieving next
Accounting voucher data execute step S1.
In an embodiment of the present invention, the outflow project in the step S3 includes the cash flow stream that business activities generate
Out, the cash flow outflow that investment activity generates and the cash flow outflow that financial activity generates.What the business activities generated
Cash flow outflow include purchase commodity and receive the cash of service payments, pay worker and for worker payment cash,
Every expenses of taxation of payment and other cashes related with business activities of payment；The cash flow stream that the investment activity generates
Other including the paid cash of investment, purchase subsidiary's cash paid and payment are related with investment activity existing out
The cash that fixed assets, intangible asset and other long term assets are paid is built in gold, and purchase；The cash that the financial activity generates
Flow outflow includes other cashes related with financial activity of the cash for paying one's debts paid and payment, and distribution stock
Benefit, profit or the cash payment of payment of interest institute.
In an embodiment of the present invention, the inflow project in the step S4 includes the cash flow stream that business activities generate
Enter, the cash flow that the cash flow that investment activity generates flows into and financial activity generates flows into.What the business activities generated
Cash flow flow into include the expenses of taxation that receive return, merchandising and the utility service cash received and other and the warp received
The related cash of battalion's activity；It includes recoup capital outlay received cash, sale that the cash flow that the investment activity generates, which flows into,
The cash that subsidiary is received and other cashes related with investment activity received, and disposition fixed assets, intangible asset
The net cass withdrawn with other long term assets；It includes absorbing investment to be received that the cash flow that the financial activity generates, which flows into,
To cash, borrow money received cash and other cashes related with financial activity for receiving.
In an embodiment of the present invention, flowing into project total amount and subtracting outflow project total amount is Cash And Cash Equivalents
Net increase.
In an embodiment of the present invention, the cash in the step S2 includes cash in banks or cash on hand.
The above is only a preferred embodiment of the present invention, it should be understood that the present invention is not limited to described herein
Form should not be regarded as an exclusion of other examples, and can be used for other combinations, modifications, and environments, and can be at this
In the text contemplated scope, modifications can be made through the above teachings or related fields of technology or knowledge.And those skilled in the art institute into
Capable modifications and changes do not depart from the spirit and scope of the present invention, then all should be in the protection scope of appended claims of the present invention
It is interior.
Claims (10)
1. a kind of main table automatic generation method of cash flow statement, which comprises the following steps:
S1: according to accounting voucher initial time and end time, accounting voucher database is opened, according to accounting voucher time and meeting
It counts voucher number and takes out accounting voucher data one by one；
S2: judge whether debit's subject is cash, if so, thening follow the steps S3；If it is not, thening follow the steps S4；
S3: judging whether credit account is cash, if so, terminating this time to retrieve, executes step S5；If not, it is determined that it is existing
The outflow type corresponding outflow project in the database of gold, and debit's amount of cash is included in the outflow project, then execute step
Rapid S5；
S4: judging whether credit account is cash, if so, determining the inflow type corresponding inflow item in the database of cash
Mesh, and debit's amount of cash is included in the inflow project, then execute step S5；If it is not, then terminating this time to retrieve, step is executed
S5；
S5: judging whether all accounting vouchers are retrieved and finish, if so, generating cash flow statement；If it is not, then retrieving next
Accounting voucher data execute step S1.
2. the main table automatic generation method of a kind of cash flow statement according to claim 1, which is characterized in that the step S3
In outflow project include business activities generate cash flow outflow, investment activity generate cash flow outflow and raise funds live
The raw cash flow outflow of movable property.
3. the main table automatic generation method of a kind of cash flow statement according to claim 2, which is characterized in that the operation is lived
The raw cash flow outflow of movable property includes purchase commodity and receives the cash of service payments, pays worker and pay for worker
Cash, every expenses of taxation of payment and other cashes related with business activities of payment.
4. the main table automatic generation method of a kind of cash flow statement according to claim 2, which is characterized in that the investment is lived
The raw cash flow outflow of movable property include invest paid cash, purchase subsidiary's cash paid and payment other with
The cash that fixed assets, intangible asset and other long term assets are paid is built in the related cash of investment activity, and purchase.
5. the main table automatic generation method of a kind of cash flow statement according to claim 2, which is characterized in that the fund raising is lived
The raw cash flow outflow of movable property includes other cashes related with financial activity of the cash for paying one's debts paid and payment,
And distribution dividend, profit or the cash payment of payment of interest institute.
6. the main table automatic generation method of a kind of cash flow statement according to claim 1, which is characterized in that the step S4
In inflow project include business activities generate cash flow flow into, investment activity generate cash flow flow into and raise funds live
The raw cash flow of movable property flows into.
7. the main table automatic generation method of a kind of cash flow statement according to claim 6, which is characterized in that the operation is lived
The raw cash flow inflow of movable property includes expenses of taxation return, merchandising and the utility service cash received received and receives
Other cashes related with business activities.
8. the main table automatic generation method of a kind of cash flow statement according to claim 6, which is characterized in that the investment is lived
It includes recoup capital outlay received cash, sale subsidiary's cash received and its received that the raw cash flow of movable property, which flows into,
His cash related with investment activity, and the cash that disposition fixed assets, intangible asset and other long term assets are withdrawn are net
Volume.
9. the main table automatic generation method of a kind of cash flow statement according to claim 6, which is characterized in that the fund raising is lived
The raw cash flow of movable property flow into include absorb invest received cash, borrow money received cash and receive other with raise
The related cash of money activity.
10. the main table automatic generation method of a kind of cash flow statement according to claim 1, which is characterized in that flow into project
It is Cash And Cash Equivalents net increase that total amount, which subtracts outflow project total amount,.
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| Application Number | Priority Date | Filing Date | Title |
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| CN201810812740.3A CN109242409A (en) | 2018-07-23 | 2018-07-23 | A kind of main table automatic generation method of cash flow statement |
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| CN201810812740.3A CN109242409A (en) | 2018-07-23 | 2018-07-23 | A kind of main table automatic generation method of cash flow statement |
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Cited By (3)
| Publication number | Priority date | Publication date | Assignee | Title |
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| CN109816505A (en) * | 2019-01-29 | 2019-05-28 | 优书(上海)云计算有限公司 | A kind of cash flow statement automatic generation method |
| CN110046980A (en) * | 2019-04-24 | 2019-07-23 | 合肥智海科技服务有限公司 | A kind of financial data generation system and method |
| CN110111197A (en) * | 2019-04-23 | 2019-08-09 | 安徽海汇金融投资集团有限公司 | A kind of trans-regional accounts receivable credits circulation liquidation method and system |
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Cited By (4)
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|---|---|---|---|---|
| CN109816505A (en) * | 2019-01-29 | 2019-05-28 | 优书(上海)云计算有限公司 | A kind of cash flow statement automatic generation method |
| CN110111197A (en) * | 2019-04-23 | 2019-08-09 | 安徽海汇金融投资集团有限公司 | A kind of trans-regional accounts receivable credits circulation liquidation method and system |
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Application publication date: 20190118 |