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会计报表是会计信息系统的最终工作结果,是会计信息最浓缩的集中体现,是会计准则制定者最主要的考虑对象,因此可以说会计报表的发展代表着会计的发展。眼下20世纪仅剩下5个年头,在这世纪交替之际,让我们结合美、英等会计发达国家近年来的发展动态,展望21世纪会计报表发展的五大趋势。一、报表重心从收益表向资产负债表倾斜在现代会计核算系统中,会计收益的计量一直处于核心地位。成本与收入配比的收益决定500年来一直是复式记帐的基本特征,是整个系统的重要核心和
Accounting statements are the final result of the accounting information system. They are the most concentrated expression of accounting information and the most important consideration for the accounting standards-makers. Therefore, it can be said that the development of accounting statements represents the development of accounting. Now that there are only five remaining years in the 20th century, when we turn this century, let us combine the development trends of the developed countries like the United States and Britain in the recent years and look forward to the five major trends in the development of accounting statements in the 21st century. First, the report focus from the income statement to the balance sheet tilt In modern accounting systems, accounting for the measurement of revenue has always been at the core. The decision to reap the benefits of cost-to-income ratios has been a fundamental feature of double-entry accounting for more than 500 years and an important core of the overall system.