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最近新颁布的企业会计准则,对企业会计报表作了重大改革。西方财务会计所普遍采用的财务状况变动表,被引进为我国企业会计报表的一张主表.现就笔者学习体会,对设计该表的基本原理。作如下探述,供大家研究指正。一、财务状况变动表的基本结构财务状况变动表是一张动态表。它分左右两方:左方反映企业报告期内流动资金的来源和运用。它认为,流动资金来源总量减去同期流动资金运用总量,即为当期流动资金净增加数,如为负数,即为净减少数。它的右方反映资产负债表上流动资金各项目之间的变化.它认为,流动资产本年净增加数减去流动负债本年净增加数的差额,也是该企业某一会计期间流动资金
The recently promulgated Accounting Standards for Business Enterprises has made major changes to the accounting statements of enterprises. Western financial accounting commonly used changes in financial position, was introduced as a main form of enterprise accounting statements in China now learn the experience of the author, the design of the basic principles of the table. For the following exploration, for everyone to study correction. First, the basic structure of the financial position change statement Financial status change sheet is a dynamic table. It points about the two sides: the left reflects the sources and use of liquidity during the reporting period. In its opinion, the total amount of working capital minus the total amount of liquid capital utilization in the same period is the net increase of liquidity in current period. If it is negative, it is the net decrease. Its right side reflects the changes between the various items of liquidity in the balance sheet and it considers the difference between current net additions to current liabilities minus net additions to current liabilities this year is also the liquidity of the enterprise during a certain accounting period