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二、工业会计报表的分析方法分析工业会计报表的方法很多。《工业会计概论》和《工业会计学(修订本)》两本教材所用的方法,主要是对比分析法、平衡分析法、比率分析法、连环替换分析法和差异计算分析法等。 (一)对比分析法。也称比较分析法。它是通过实际数与基数的对比来揭示实际数与基数之间的差异,借以了解企业经济活动的成绩和问题的一种分析方法。工业企业各种会计报表的分析都要采用这种方法.这里的基数由于分析的目的不同而有所不同,一般有计划数、定额数、前期实际数、以往年度同期实际数,以及本企业的历史先进水平和国内外同行业的先进水平等。
Second, analysis of industrial accounting statements Analysis of industrial accounting methods many ways. The methods used in the two textbooks, Introduction to Industrial Accounting and Industrial Accounting (Revised Edition), are mainly comparative analysis, equilibrium analysis, ratio analysis, chain replacement analysis and difference calculation analysis. (A) comparative analysis. Also known as comparative analysis. It is through the actual number and the base contrast to reveal the difference between the actual number and the base, in order to understand the results of business activities and an analysis of the problem. This method is used in the analysis of various kinds of accounting statements in industrial enterprises, where the cardinalities vary according to the purpose of the analysis. Generally there are plans, quotas, actual numbers for the previous period, actual figures for the same period of previous years, The advanced level of history and the advanced level of the same industry at home and abroad.