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在商品经济社会里,投资和经营一家企业,最惧怕两种情况发生:一是收不抵支、一是资不抵债。前者,耗费的资金大于收回的资金,企业不仅无利可图,而且造成生产萎缩。后者,全部负债大于全部资产,企业面临破产清算的境地。这两种情况的发生表明企业的经营状况和财务状况到了极度恶化的程度。投资者和经营者总是千方百计地避免它们。然而,一家企业实际的财务和经营状况往往和会计报表上所反映的状况不尽一致。而人们了解企业的财务和经营状况,一般是通过阅读企业会计报表的办法,尤其是企业外界人士。会计报表反映企业财务和经营状况,要受到会计人员对企业资产计量所持观念的影响。而对资产的计量,又决定或影响着对费用,从而对损益的计量。
In the commodity economy society, investing in and operating a company is the most fearful of two kinds of situations: one is that the income cannot be paid, and the other is that the capital is insolvent. In the former case, the amount of money spent is greater than the amount of funds recovered. Not only is the company unprofitable, it also causes the production to shrink. In the latter case, all liabilities are greater than all assets, and companies are faced with bankruptcy liquidation. The occurrence of these two situations indicates that the business condition and financial status of the company have been extremely deteriorated. Investors and managers always try to avoid them by all means. However, the actual financial and operating conditions of a company are often not consistent with the conditions reflected in the accounting statements. And people understand the financial and operating conditions of a business, generally by reading corporate accounting statements, especially outsiders. The accounting statements reflect the financial and operating conditions of the company and are subject to the influence of accounting staff on the concept of the measurement of corporate assets. The measurement of assets, in turn, determines or affects the measurement of costs and profits.