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固定资产和流动基金增减表,是反映企业在报告期内固定资产和流动基金增减变动情况以及其他与固定资产和流动资金占用等有关指标的执行情况。它是资金平衡表“固定资产原值”以及“国家流动基金”和“企业流动基金”等项目的补充说明,也可以说是资金平衡表的附表。编制该表是为了分析固定资产和流动基金增减变动的原因,检查和考核资金使用的效果。
The table of increase and decrease of fixed assets and liquidity reflects the performance of fixed assets and floating funds during the reporting period, as well as other indicators related to the occupation of fixed assets and liquidity. It is an additional explanation of the items such as the “original value of fixed assets” and the “national liquid funds” and “corporate liquid funds” of the balance sheet, which can also be said to be a schedule of the financial balance sheet. The preparation of the table is to analyze the reasons for the changes in fixed assets and liquid funds, check and assess the effect of the use of funds.