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Cash Flow Statement–Detailed Information On Statement Cash Flow
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cashflowstatement.biz
キャッシュフロー計算書の作成と雛形
そのおおまかな構成は左のとおりで、 期中のキャッシュの増減額X 期首のキャッシュ残高Y 期末のキャッシュ残高Z というのが基本構造になっています。 さらに、そのうちの キャッシュの増減額X をよりわかりやすくキャッシュの増減の理由により 営業キャッシュフローA 、 投資キャッシュフローB 、 財務キャッシュフローC の三つに区分したのが実際のキャッシュフロー計算書です。
