金蝶系统生成现金流量表的两种方式.doc
.金蝶系统中生成现金流量表的两种设置方式作为一个资深老会计,深知财务三大报表做的重要性，但其中以现金流量表的编制难度最大，手工编制现金流量表10个人会有10个不同的结果，所以如何利用系统来自动生成现金流量表就很关键了.第一种：在建现金科目的时候，此科目选择现金流量项目来核算，在填制凭证的时候必须录入现金流量项目，凭证才能保存现金流量表的公式如下：项 目本期金额累计金额一、经营活动产生的现金流量： 销售商品、提供劳务收到的现金=ACCT("1001:1012|现金流量项目|CI1.01.01","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.01.01","JL","",0,0,0,"") 收到的税费返还=ACCT("1001:1012|现金流量项目|CI1.01.02","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.01.02","JL","",0,0,0,"") 收到其他与经营活动有关的现金=ACCT("1001:1012|现金流量项目|CI1.01.03","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.01.03","JL","",0,0,0,"")经营活动现金流入小计=SUM(B3:B5)=SUM(C3:C5) 购买商品、接受劳务支付的现金=ACCT("1001:1012|现金流量项目|CI1.02.01","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.02.01","DL","",0,0,0,"") 支付给职工以及为职工支付的现金=ACCT("1001:1012|现金流量项目|CI1.02.02","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.02.02","DL","",0,0,0,"") 支付的各项税费=ACCT("1001:1012|现金流量项目|CI1.02.03","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.02.03","DL","",0,0,0,"") 支付其他与经营活动有关的现金=ACCT("1001:1012|现金流量项目|CI1.02.04","DF","",0,0,0,"")-ACCT("1001:1012|现金流量项目|CI1.02.04","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI1.02.04","DL","",0,0,0,"")-ACCT("1001:1012|现金流量项目|CI1.02.04","JL","",0,0,0,"")经营活动现金流出小计=SUM(B7:B10)=SUM(C7:C10)经营活动产生的现金流量净额=B6-B11=C6-C11二、投资活动产生的现金流量： 收回投资收到的现金=ACCT("1001:1012|现金流量项目|CI2.01.01","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.01","JL","RMB",0,0,0,"")精品. 取得投资收益收到的现金=ACCT("1001:1012|现金流量项目|CI2.01.02","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.01","JL","RMB",0,0,0,"") 处置固定资产、无形资产和其他长期资产收回的现金净额=ACCT("1001:1012|现金流量项目|CI2.01.03","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.03","JL","RMB",0,0,0,"") 处置子公司及其他营业单位收到的现金净额=ACCT("1001:1012|现金流量项目|CI2.01.04","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.04","JL","RMB",0,0,0,"") 收到其他与投资活动有关的现金=ACCT("1001:1012|现金流量项目|CI2.01.05","JF","RMB",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.01.05","JL","RMB",0,0,0,"")投资活动现金流入小计=SUM(B14:B18)=SUM(C14:C18) 购建固定资产、无形资产和其他长期资产支付的现金=ACCT("1001:1012|现金流量项目|CI2.02.01","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.02.01","DL","",0,0,0,"") 投资支付的现金=ACCT("1001:1012|现金流量项目|CI2.02.02","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.02.02","DL","",0,0,0,"") 取得子公司及其他营业单位支付的现金净额=ACCT("1001:1012|现金流量项目|CI2.02.03","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.02.03","DL","",0,0,0,"") 支付其他与投资活动有关的现金=ACCT("1001:1012|现金流量项目|CI2.02.04","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI2.02.04","DL","",0,0,0,"")投资活动现金流出小计=SUM(B20:B23)=SUM(C20:C23)投资活动产生的现金流量净额=B19-B24=C19-C24三、筹资活动产生的现金流量： 吸收投资收到的现金=ACCT("1001:1012|现金流量项目|CI3.01.01","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.01.01","JL","",0,0,0,"") 取得借款收到的现金=ACCT("1001:1012|现金流量项目|CI3.01.02","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.01.02","JL","",0,0,0,"") 收到其他与筹资活动有关的现金=ACCT("1001:1012|现金流量项目|CI3.01.03","JF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.01.03","JL","",0,0,0,"")筹资活动现金流入小计=SUM(B27:B29)=SUM(C27:C29)精品. 偿还债务支付的现金=ACCT("1001:1012|现金流量项目|CI3.02.01","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.02.01","DL","",0,0,0,"") 分配股利、利润或偿付利息支付的现金=ACCT("1001:1012|现金流量项目|CI3.02.02","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.02.02","DL","",0,0,0,"") 支付其他与筹资活动有关的现金=ACCT("1001:1012|现金流量项目|CI3.02.03","DF","",0,0,0,"")=ACCT("1001:1012|现金流量项目|CI3.02.03","DL","",0,0,0,"")筹资活动现金流出小计=SUM(B31:B33)=SUM(C31:C33)筹资活动产生的现金流量净额=B30-B34=C30-C34四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净增加额=B12+B25+B35+B36+=C12+C25+C35+C36加：期初现金及现金等价物余额=ACCT("1001:1012","JC","",0,0,0,"")=ACCT("1001:1012","JC","",0,1,0,"")六、期末现金及现金等价物余额=B37+B38=C37+C38第二种：不通过现金流量项目核算来生成现金流量表，用指定现金流量项目的方法来出表，适用于现金科目未设置核算项目的凭证。项 目本年累计 本月金额一、经营活动产生的现金流量： 销售商品、提供劳务收到的现金=ACCTCASH("CI1.01.01","S","",0,1,0,"")=ACCTCASH("CI1.01.01","S","",0,0,0,"") 收到的税费返还=ACCTCASH("CI1.01.02","S","",0,1,0,"")=ACCTCASH("CI1.01.02","S","",0,0,0,"") 收到其他与经营活动有关的现金=ACCTCASH("CI1.01.03","S","",0,1,0,"")=ACCTCASH("CI1.01.03","S","",0,0,0,"")经营活动现金流入小计=SUM(B3:B5)0 购买商品、接受劳务支付的现金=ACCTCASH("CI1.02.01","S","",0,1,0,"")=ACCTCASH("CI1.02.01","S","",0,0,0,"") 支付给职工以及为职工支付的现金=ACCTCASH("CI1.02.02","S","",0,1,0,"")=ACCTCASH("CI1.02.02","S","",0,0,0,"") 支付的各项税费=ACCTCASH("CI1.02.03","S","",0,1,0,"")=ACCTCASH("CI1.02.03","S","",0,0,0,"") 支付其他与经营活动有关的现金=ACCTCASH("CI1.02.04","S","",0,1,0,"")=ACCTCASH("CI1.02.04","S","",0,0,0,"")经营活动现金流出小计=SUM(B7:B10)=SUM(C7:C10)经营活动产生的现金流量净额=B6-B11=C6-C11二、投资活动产生的现金流量： 收回投资收到的现金=ACCTCASH("CI2.01.01","S","",0,1,0,"")=ACCTCASH("CI2.01.01","S","",0,0,0,"") 取得投资收益收到的现金=ACCTCASH("CI2.01.02","S","",0,1,0,"")=ACCTCASH("CI2.01.02","S","",0,0,0,"")精品. 处置固定资产、无形资产和其他长期资产收回的现金净额=ACCTCASH("CI2.01.03","S","",0,1,0,"")=ACCTCASH("CI2.01.03","S","",0,0,0,"") 处置子公司及其他营业单位收到的现金净额=ACCTCASH("CI2.01.04","S","",0,1,0,"")=ACCTCASH("CI2.01.04","S","",0,0,0,"") 收到其他与投资活动有关的现金=ACCTCASH("CI2.01.05","S","",0,1,0,"")=ACCTCASH("CI2.01.05","S","",0,0,0,"")投资活动现金流入小计=SUM(B14:B18)=SUM(C14:C18) 购建固定资产、无形资产和其他长期资产支付的现金=ACCTCASH("CI2.02.01","S","",0,1,0,"")=ACCTCASH("CI2.02.01","S","",0,0,0,"") 投资支付的现金=ACCTCASH("CI2.02.02","S","",0,1,0,"")=ACCTCASH("CI2.02.02","S","",0,0,0,"") 取得子公司及其他营业单位支付的现金净额=ACCTCASH("CI2.02.03","S","",0,1,0,"")=ACCTCASH("CI2.02.03","S","",0,0,0,"") 支付其他与投资活动有关的现金=ACCTCASH("CI2.02.04","S","",0,1,0,"")=ACCTCASH("CI2.02.04","S","",0,0,0,"")投资活动现金流出小计=SUM(B20:B23)=SUM(C20:C23)投资活动产生的现金流量净额=B19-B24=C19-C24三、筹资活动产生的现金流量： 吸收投资收到的现金=ACCTCASH("CI3.01.01","S","",0,1,0,"")=ACCTCASH("CI3.01.01","S","",0,0,0,"") 取得借款收到的现金=ACCTCASH("CI3.01.02","S","",0,1,0,"")=ACCTCASH("CI3.01.02","S","",0,0,0,"") 收到其他与筹资活动有关的现金=ACCTCASH("CI3.01.03","S","",0,1,0,"")=ACCTCASH("CI3.01.03","S","",0,0,0,"")筹资活动现金流入小计=SUM(B27:B29)=SUM(C27:C29) 偿还债务支付的现金=ACCTCASH("CI3.02.01","S","",0,1,0,"")=ACCTCASH("CI3.02.01","S","",0,0,0,"") 分配股利、利润或偿付利息支付的现金=ACCTCASH("CI3.02.02","S","",0,1,0,"")=ACCTCASH("CI3.02.02","S","",0,0,0,"") 支付其他与筹资活动有关的现金=ACCTCASH("CI3.02.03","S","",0,1,0,"")=ACCTCASH("CI3.02.03","S","",0,0,0,"")筹资活动现金流出小计=SUM(B31:B33)=SUM(C31:C33)筹资活动产生的现金流量净额=B30-B34=C30-C34四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净增加额=B12+B25+B35+B36=C12+C25+C35+C36加：期初现金及现金等价物余额=ACCT("1001:1002","C","",0,1,1,"")=ACCT("1001:1012","C","",0,0,0,"")六、期末现金及现金等价物余额=B37+B38=C37+C38如有侵权请联系告知删除，感谢你们的配合！精品
