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三、会计报表变动的主要内容新会计报表与1985年制定的会计报表比较,主要有以下几个方面的变化: (一) 在会计报表编报的种类上,取消了会工10表“应交调节税(或应交利润、应弥补亏损)及企业留利计算表”,增设了会工01—2表“固定资产和流动资金增减表”,基本取代了原资金平衡表(续)补充资料部分,作为正表来全面反映固定资产和流动资金的增减变化情况。(二) 打破了国营企业传统的三段式平衡关系,适应了商品经济的发展。原会计核算中强调资金分口管理,专款专用的原则,在平衡上要求固定资产类=固定资金类、流动资产类=流动资金类、专项资产类=专用基金类,而新会计制度则把固定资金和流动资金捆在一起使用,在平衡上总的要求是资金占用总计=资金来源总计。
III. Main Contents of Accounting Statement Changes The comparison of the new accounting statements with the accounting statements prepared in 1985 mainly includes changes in the following aspects: (1) In the category of the accounting statements, the cancellation of the “Contractual Form 10” is due. Adjustment tax (or payable profits, losses that should be made up) and the calculation formula for corporate profit distribution”, and the “List of Fixed Assets and Liquid Capital Increases and Decrease Sheets” of the “01-1” meeting of the “Cooperative Workers” was added, basically replacing the original balance sheet (continued). The data section serves as a positive table to fully reflect changes in the growth and changes of fixed assets and liquidity. (b) Break the traditional three-stage balance of state-owned enterprises and adapt to the development of the commodity economy. The original accounting practice emphasizes the principle of split management of funds and the principle of specific funds. In terms of balance, fixed assets = fixed capital, current assets = liquidity, special assets = special funds, while the new accounting system is fixed. The funds and liquidity are tied together. The overall requirement for balancing is the total capital occupancy = total funding source.