财务状况变动表编制之我见

• 作 者: 田延平
• 出 处: 广西会计
• 发表日期: 1995年02期
• 关键词: 财务状况变动表 递延税款 营运资金 累计折旧 流动资金来源 固定资产清理 财会人员 新会计制度 所得税处理 营业外支出

财务状况变动表编制之我见田延平新会计制度把财务状况变动表列为会计三大报表之一，要求企业按年度编制这张报表。这张表对于反映企业的理财过程具有很重要的意义。同时，对财会人员来说，由于这足过去没有接触过的一张新表，在理解上有一定的难度，编制上也有一定的复杂...

My opinion on the compilation of the financial status statement Tian Yanping The new accounting system lists the changes in the financial status as one of the three major accounting statements and requires the enterprises to prepare this annual report. This table is very important to reflect the financial management process of the enterprise. In the meantime, to the accountant, because of a new table that has not been touched in the past, there is a certain degree of difficulty in comprehension and compilation is also somewhat complicated.