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财政部新颁发实施的财务会计制度增设了“财务状况变动表”,并在编制说明中明确规定:“本表反映企业在年度内流动资金的来源和运用情况以及各项流动资金的增加或减少情况。”可是,从该表的左边所列示的项目来看,有些项目却与流动资金来源和运用无关,也不会影响流动资金的增减变动。1、“对外投资转出固定资产”和“对外投资转出无形资产”项目,与流动资产来源根本无关,也不会因此而引起流动资金来源的增减变动。
The financial accounting system newly issued by the Ministry of Finance has added a “statement of changes in financial status” and clearly states in the drafting statement: “This table reflects the source and application of liquidity and the increase or decrease of various liquidity funds during the year. However, judging from the items listed on the left hand side of the table, some projects have nothing to do with the origin and use of liquidity, nor will they affect the increase or decrease in liquidity. 1. The items of “transfer of fixed assets from external investment” and “transfer of intangible assets from external investment” have nothing to do with the source of current assets, nor will they cause changes in the source of liquidity.