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资产负债表是反映公司拥有或控制经济资源状况的对外报表,其资产通常按照流动性的次序列示。但目前的列示格式无法直接实现该报表的目的,因为债权人通过对资产负债表的阅读,无法获知自己债权的安全程度。资产负债表应当按照权利的自由程度进行分类,列示各种权利及其所受到的限制,以清晰地反映公司拥有或控制的经济资源状况,从而实现报表设计之初衷。
Balance sheets are external statements that reflect the company’s ownership of or control of economic resources. The assets are usually presented in the order of liquidity. However, the current listing format can not directly achieve the purpose of the statement because creditors can not know the security level of their claims by reading the balance sheet. The balance sheets should be categorized according to the degree of freedom of rights, setting out the various rights and the restrictions they impose on so as to clearly reflect the state of the economic resources owned or controlled by the company so as to realize the original intention of the report design.