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会计报表是企业生产经营活动的综合反映。它是企业财务状况的“晴雨表”,对于我们信贷工作者更是了解企业经济信息的最佳和最快的途径。但由于会计学是一门专业性很强的学科,有的同志一看到会计报表上的数据,特别是遇到经粉饰的会计报表便不知其所以然。实际上,会计报表之难是难在编制上,并非在阅读和分析上。只要我们能够理解一些必需的基本会计原理和会计术语,了解其粉饰的惯用方法,能够正确识别粉饰的会计报表,弄清会计报表项目反映的真实经济内容,就可以掌握打开会计报表这一“数字迷宫”的钥匙,从而为信贷工作做出正确决策提供有力的依据。
Accounting statements is a comprehensive reflection of the production and business activities. It is a “barometer” of the financial position of the business and is the best and fastest way for our credit workers to understand the economic information of the business. However, as accounting is a highly specialized subject, some comrades do not know why they see the data in accounting reports, especially after they have been given a whitewash. In fact, the difficulty of accounting statements is difficult to compile, not in reading and analysis. As long as we can understand some of the necessary basic accounting principles and accounting terms to understand the conventional methods of whitewashing, to correctly identify the whitewashing of accounting statements, accounting statements reflect the true economic content of the project, you can master the open accounting statements of this “figure Maze, ”so as to provide a strong basis for making the correct credit decision.