论文部分内容阅读
目前,会计报表一般都按以下四种方法分类:一是按经济内容分类,分为动态报表和静态报表;其次是按编制单位分类,有基层报表和汇总报表;三是按编报时间分类,有旬、月、季、年度报表;四是按编制用途分类,分为外送报表和内部报表。这些分类方法虽然从不同的角度说明了报襄的性态、来源、时间范围和使用范围,但没有反映出表与表之间的内在联系。为此,笔者将会计报表按其兼容关系分为一级报表。二级报表和三级报表,作为报表分类方法的一种补充。
At present, the accounting statements are generally classified into the following four ways: First, classified by economic content, divided into dynamic statements and static statements; followed by the preparation of units classified, there are grass-roots reports and summary statements; Third, There are ten, month, quarter, annual report; Fourth, according to the preparation of the use of classification, divided into delivery reports and internal reports. Although these classification methods explain the nature, source, time range and scope of application from different perspectives, they do not reflect the intrinsic relationship between tables. To this end, the author will be accounting reports according to their compatibility is divided into a report. Second-level reports and third-level reports, as a supplement to the report classification method.