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当前,企业在编制新的会计报表过程中,感到难度最大的就是财务状况变动表的编制。主要原因有三:一是新会计制度所设计的财务状况变动表运用了“营运资金”这个概念,即流动资产减去流动负债后的余额,这在过去的会计制度和一般会计人员观念中是没有的,也就是说这个新建立或引进的概念对一般会计人员来讲理解和掌握(尤其是熟练掌握用之于实践)均有一定难度。二是财务状况变动表编制本身较为复杂,涉及到的资料较多,尤其是需要分析填列的数据较多。比如有的根据一个科目的发生额分析填列;有的需要根据几个科目的发生额分析填列;有的还需要计算填列。而且为了全面反映企业资金增减变化原因,对于某些不直接影响流动资金增减变化的比较重要的理财活动,也要在财务状况变动表中予以列示。三是由于今年
At present, enterprises in the process of preparation of new accounting statements, feel the most difficult is the preparation of changes in financial position table. There are three main reasons: First, the new accounting system designed to change the financial status of the use of the concept of “working capital”, that is, the current assets less the current liabilities after the balance, which in the past, the accounting system and the general concept of accounting personnel Is not, that is to say the concept of this newly established or introduced to the general accountants in terms of understanding and mastery (especially proficiency in practice) have a certain degree of difficulty. Second, the preparation of the financial position change table itself is more complex, involving more information, especially the need to analyze and fill in more data. For example, according to the analysis of the amount of a subject to fill out; some need to fill in the analysis of the amount of several subjects; some still need to calculate fill out. And in order to fully reflect the reasons for the changes in corporate funds, some of the more important financial activities that do not directly affect the changes in liquidity should also be listed in the statement of financial position. Three is due this year