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会计人员普遍感到编制财务状况变动表比较困难,我以为这与人们对营运资金及其相关概念,以及与财务状况变动表的关系的认识有关。为此,本文拟从营运资金与财务状况变动表的关系出发,对营运资金及一些相关问题作粗浅的探讨。一、营运资金的概念营运资金或称营运资本是编制财务状况变动表的基础。我认为:营运资金,是可供企业在某一特定营业周期内周转使用的流动资金净额。对这一定义必须从
Accounting staff generally feel that it is difficult to compile the statement of changes in financial status. I think this is related to people’s understanding of working capital and its related concepts and the relationship with the statement of financial position changes. For this reason, this paper intends to proceed from the relationship between the working capital and the statement of changes in financial position, and to make a cursory discussion on working capital and some related issues. I. The concept of working capital Working capital, or working capital, is the basis for the preparation of the Statement of Changes in Financial Position. In my opinion, working capital is the net amount of working capital that can be used for the company’s turnover during a certain operating cycle. This definition must be made from