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三、如何使用新的会计报表信息进行分析下面以“资产负债表”和“损益表”为例做简单介绍: 1.资产负债表: 是反映企业某一特定日期财务状况的会计报表。它是根据企业资产、负债和所有者权益之间相互关系,按一定分类标准和一定顺序编制而成的,表明企业在某一特定日期所拥有或控制的经济资产,所承担的现有义务和所有者对净资产的要求权(是一张静态报表)。按照我国“企业会计准则”的规定,采用“帐户式”的格式,左方列出各类资产
Third, how to use the new accounting information for analysis Below the “balance sheet ” and “profit and loss table ” as an example to do a brief: 1. Balance sheet: is the accounting firm to reflect the financial status of a particular date Report. It is based on the relationship between the assets, liabilities and owners’ equity, according to a certain classification criteria and a certain order of preparation, indicating that an enterprise owned or controlled by a particular date economic assets, the existing obligations and Owner’s claim on the net assets (a static report). In accordance with the provisions of China’s “Accounting Standards for Business Enterprises”, adopting the format of “account type”, various assets are listed on the left