Business, Management and Accounting
8 years ago

Common mistakes in cash-flow statements lead to financial mismanagement and losses.

Journal of Jiaxing College
The Reflection of Some Problems in drawing up the Cash-flow Statement
Luo Yun-ya

Paper Summary

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The article discusses common mistakes made by companies when creating cash-flow statements. It emphasizes the importance of understanding how net cash flow relates to the balance sheet and profit sheet. The author suggests changes to the adjusting entry in the Enterprise Accounting Criterion-guide of Cash Flow Statement.