现在的会计实际工作中财务报表都是由财务软件自动生成,但作为一名合格的财务工作人员,财务报表的各项目填列细则是必须掌握的,如:按照会计准则资产负债表中的应收账款、预收账款和应付账款、预付账款项目的金额应根据相应账户的明细账余额如何分析填列?下面就这个问题进行一些简单分析。 The current financial statements in the actual accounting work by the financial software automatically generated, but as a qualified financial staff, the financial statements of the items to be filled out the details must be mastered, such as: in accordance with accounting standards should be in the balance sheet should Accounts receivable, prepayments and accounts payable, the amount of prepaid accounts should be based on the corresponding account details of the breakdown of the amount of accounts listed? Below on the issue of some simple analysis.