A Study On The Computerization Of The Chessboard Pattern Operating Activities Of The Cash Flow Statement

The cash flow statement is one of three major accounting statements which enterprises announce to the outside, it reflects cash that come to enterprise in a period, including cash inflows, cash outflows and net cash flows which come from business activities, in order to disclose debt-paying ability and cash-making ability and explain the financial condition of enterprises in terms of cash. This paper tries to analyze structure of the cash flow statement, and points out 4 defects on the cash flow statement. On the basis of other scholar's study of the chessboard pattern operating activities of the cash flow statement ( hereafter referred to as " CPOACFS " ), we detailed preparing the principle of CPOACFS with VFP language and two kinds of design methods of code and instruction separately, to realize CPOACFS'computerization, which works out a new research field of preparing statement of chessboard pattern. The paper is divided into four sections. They are analysis of the cash flow statement, selecting of document data, code design for preparing CPOACFS, instruction design for preparing CPOACFS. There are three form-filling areas and four processes have been divided in CPOACFS, we adopt two kind methods and use "three database theory"for preparing CPOACFS. All of these are innovation of this paper. Especially, we use agilely "three database theory",namely we adopt the instruction method of database formation to accomplish the compilation of CPOACFS, which affords a new method for preparing all-common report module. The direct parts of the cash flow statement link closely with the indirect parts of the cash flow statement in CPOACFS. Each unit of CPOACFS, not only reflects form-filling coordinate of the direct statement, but also reflects form-filling coordinate of the indirect statement, that is, it can express appropriately the operating activities cash flows relation with net profit. Meanwhile, it can express the operating activities cash flows outlying with net profit. We eliminate the items which are irrespective with profit and loss and does not bring cash flows in operating activities. This CPOACFS not only avoids elimination and counter-elimination relation between regulation projects, but also decreases difficulty greatly to fill in the statement, and it makes the statement's index easy to read. Because the CPOACFS can advance greatly status and effect of the cash flow statement, so it can be applied broadly in accounting practice.