Ministry of Finance, Enterprise Accounting Guidelines - Cash Flow Statement (Revised)

财政部企业会计准则 －现金流量表（修订）

February 28, 2001 | BY

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Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of the Guidelines, "Cash" includes cash equivalents, which mean short-term…

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Issued: January 18 2001

Effective: January 1 2001
Applicability: For the purposes of the Guidelines, "Cash" includes cash equivalents, which mean short-term investments with high liquidity, low value change risks