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1993年7月1日开始执行的新会计制度,设计了一张财务状况变动表(以下简称变动表)。这是一张新会计报表。这个表可以以营运资金为基础编制,它有一个平衡基础、四种填列方法和至少八个方面的稽核关系。一、变动表的平衡基础变动表反映营运资金的来源和运用,即用于生产经营周转方面的流动资金的增减变动情况。由于企业的全部资金除了营运资金以外还有非营运资金,与此相适应,分别设置有营运资金帐户和非营运资金帐户,填列在资产负债表上的流动资产和流动负债各项目的所有帐户都是营运资金帐户,其它帐户则为非营运资金帐户。只有那些一方涉及营运资金帐户,对应的另一方涉及非营运资金帐户的业务,才会引起流动资金的
July 1, 1993 began the implementation of the new accounting system, designed a statement of financial position changes (hereinafter referred to as the table). This is a new accounting report. This table can be prepared on the basis of working capital. It has a balanced basis, four input methods and at least eight aspects of audit relationship. First, the balance sheet changes The basis of changes in the table reflects the sources and use of working capital, that is used for production and operation of liquidity changes in turnover. As the company’s total funds in addition to working capital in addition to non-working capital, in line with this, were set up working capital account and non-working capital account, all the accounts of current assets and current liabilities listed on the balance sheet All are working capital accounts, other accounts are non-working capital accounts. Only those who involve working capital account, the corresponding other involved non-working capital account of the business, will cause liquidity