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一、资产负债表。资产负债表的格式,从理论上讲,有帐户式和报告式两种。帐户式根据“资产=负债+所有者权益”的会计平衡公式进行编制,便于各项资产与各项负债及所有者权益之间进行比较。报告式一般根据资产-负债=所有者权益”的会计平衡公式进行编制,重点反映所有者对企业所拥有的权益。资产负债表中各项目的排列也有两种:一种是按项目的流动性大小来排列;另一种是按项目的固定性程度来排列。笔者倾向于帐户式,左边列示资产项目,右边列示负债及所有者权益项目。项目的排列与《企业会计准则》对会计要素各项目的排列顺序相同。
First, the balance sheet. Balance sheet format, in theory, there are two types of account and reporting. The account type is prepared according to the accounting balance formula of “asset = liability + owner’s equity”, so as to facilitate the comparison between each asset and each liability and owner’s equity. The report style is generally prepared according to the accounting balance formula of “asset-liability = owner’s equity”, which mainly reflects the owners’ rights and interests in the enterprise. There are also two kinds of items in the balance sheet: one is according to the item’s liquidity The size of the arrangement; the other is based on the degree of the project to arrange .I prefer the account type, the left list of asset items, the right list of liabilities and owners’ equity items.Project arrangement and "Accounting Standards for Business Accounting The elements are arranged in the same order.