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按照会计制度规定,企业年度需要编制反映营运资金来源和运用的《财务状况变动表》(以下简称《变动表》)。由于编制该表难度较大,而且直接根据帐面填制容易发生错误。为此,笔者经试用后介绍一种简便的《工作底稿法》,供参考试用。具体的方法主要为编制两张表,一张表为《资产负债发生额对照表》(以下简称《对照表》),另一表为《流动资金来源运用分析表》(以下简称《分析表》)。一、编制《对照表》《对照表》是在《资产负债表》的基础上变更而成的(表式见37页)。编制《对照表》的目的是将由于长期负债,所有者权益及非流动资产的增减变
In accordance with the accounting system, enterprises need to prepare a “statement of financial position” (hereinafter referred to as the “statement of changes”) reflecting the sources and use of working capital. Due to the preparation of the table more difficult, and directly filled in according to the book prone to error. To this end, the author introduced after the trial a simple “working draft law” for reference trial. The specific method is mainly to prepare two tables, one table for the “balance sheet balance sheet” (hereinafter referred to as “the control table”), the other table is “liquidity source application analysis table” (hereinafter referred to as “analysis table” ). First, the preparation of “comparison table” “comparison table” is based on the “balance sheet” based on the changes made (table see page 37). The purpose of compiling the “Comparison Chart” is to change the long-term liabilities, owners’ equity and non-current assets