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新会计制度中的财务状况变动表,是一张重要的会计报表。它把资产负债表与损益表有机地连接起来,使企业一定时期的财务情况,从静态、动态及其变化原因等,都通过这三张表反映出来。特别是财务状况变动表,可向企业领导层报告重要的会计信息,为进行正确的决策,提供了必要的数据。在社会主义市场经济的条件下,财务状况变动表是企业的_张搞好决策、搞活经营的重要参考资料。为此,编好这张会计报表,是企业财会人员的一项重要而又艰巨的任务。
The financial status of the new accounting system changes, is an important accounting statement. It organically connects the balance sheet with the profit and loss statement, so that the financial situation of a certain period of the enterprise can be reflected in the three tables from the static state, the dynamic state, and the reasons for the change. In particular, the Statement of Financial Position, which reports important accounting information to business leaders, provides the necessary data to make the right decisions. Under the conditions of a socialist market economy, the financial status statement is an important reference document for enterprises to make good decisions and revitalize their businesses. Therefore, compiling this accounting statement is an important and arduous task of the enterprise finance and accounting personnel.