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编制财务状况变动表(以下简称“财表”)的目的是为了将资产负债表与损益表结合起来,做到“动态与静态相结合,时点与时期相结合”。可从现行“财表”的实际反映功能看.与这一境界尚有相当距离。笔者对现行“财表”的结构和填列方法稍稍做了变动,以使其整体功能改善和提高。具体变动如下:①在表在“本年利润”之前增设“期初营运资金(流动资产—流动负债)”项目;②表左末行“流动资金增加净额”改为“本期流动资金增加”净额,再在该项目下增设“期末营运资金”项目;③表右流动资产和流动负债
The purpose of compiling the statement of financial position (hereinafter referred to as the “statement of financial position”) is to combine the balance sheet with the income statement to achieve the combination of “dynamic and static, and the combination of time and period.” From the current “financial statement ” to see the actual reflection of the function with this state there is still a considerable distance. The author of the current “financial statements ” structure and method of entry has been slightly changed in order to improve and enhance the overall function. The specific changes are as follows: ①In the table, the “working capital (liquid assets-current liabilities) at the beginning of the period” was added prior to the “profit for the year”; ② the last line of the table “net increase in working capital” was changed to “Net increase of working capital in current period”, and add “working capital at the end of term” under the project; ③ right-hand current assets and current liabilities