全国供销合作总社颁发的会计制度中规定的资金表,是供销社系统一个重要会计报表。经过几年的执行运用,我们觉得本表设计上有些不妥之处。(一)关于报表名称。为能一目了然地反映资金运用和资金来源的平衡关系,我们觉得此表叫“资金平衡表”为宜。(二)关于资金来源和资金运用的方向。根据资金运用=资金来源的会计方程式,以及我国绝大部分企业的习惯,为了逐步做到会计报表的规范化,我们认为应将“资金运用”放在 The funds table specified in the accounting system issued by the National Supply and Marketing Cooperatives is an important accounting statement for the supply and marketing cooperatives system. After several years of implementation, we feel that there are some flaws in the design of this watch. (a) About the report name. In order to be able to clearly reflect the balance between the use of funds and the source of funds, we feel that the table is called the “balance sheet”. (b) The direction of funding sources and the use of funds. According to the use of funds, accounting equations of sources of funds, and the habits of most enterprises in China, in order to gradually achieve the standardization of accounting statements, we believe that “funds utilization” should be