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现根据我厂1994年的帐表资料说明我们编制本表的基本方法。一、财务状况变动表的平衡原理本表的右表为期末数与期初数的差额,是时点数,本表的左表全部为本期发生额,即为时期数,它们为什么能平衡呢?会计平衡式为:资产=负债+所有者权益此平衡式可改为:流动资产+非流动资产=流动负债+长期负债+所有者权益同样也是下式:流动资产增加额+非流动资产增加额=流动负债增加额+长期负值增加额+所有者权益增加额
Now according to our factory account information in 1994 to illustrate the basic method of preparation of this table. First, the balance sheet of the financial balance principle The right table in this table is the difference between the end of the period and the beginning of the number is the number of points, the table on the left all the amount of the current period, that is the number of periods, why they balance? The balance of equity is: Assets = Liabilities + Owner’s Equity The balance can be changed to: Current Assets + Non-current Assets = Current Liabilities + Long-term Liabilities + Owners’ Equity is also the following: Increase in Current Assets + Increase in Non-Current Assets = Increase in current liabilities plus long-term negative increase + increase in owners’ equity