Comparing And Adjusting Discuss Of The Cash Flow From Operating Both Chinese And Japanese

With the social and economic development, the financial statements of theenterprise have also improved tremendously, especially cash flow statement. If you would like to analyze an enterprise or the relationship between two or more enterprises, cash flow statement plays an important role and can not be left.Cash Flow Statement is one of the important items in enterprise operation analysis and investment analysis. It is based on the inflows and outflows of cash and cash equivalents, reflecting more details about the ability of acquiring cash and repaying loan than other accounting data. But there are many methods of preparation of cash flow statements, that's why there is a possibility that they could be some problems in the relationships between different countries and enterprises, therefore this thesis focuses on the analysis and research of such problems. This paper mainly discusses three questions besides the establishment and development of the Cash Flow Statement:(1) The international comparing of the Cash Flow Statement:(2) Compare both direct method and indirect method of the Cash Flow Statement and put forward some questions:(3) Put forward the new establishment of cash flow middle method.