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增值表的编制在我国尚较陌生,然而它在本世纪七八十年代欧洲各国已逐渐普及。70年代中期,英国“会计准则委员会”发布了《公司会计报告》,要求企业必须把增值表作为正规会计报表和资产负债表、损益表与财务状况变动表一起定期进行编制和公布。其后,荷兰、丹麦、挪威、意大利、法国等国企业亦纷纷编制。增值表是怎样的一张报表?它与损益表有何区别与联系?它有何现实功能及存在哪些局限性?笔者就上述问题做些粗浅的探
The preparation of the value-added list is still relatively unknown in our country. However, it has been gradually popularized in European countries in the seventies and eighties of this century. In the mid-1970s, the British “Accounting Standards Board” issued the “Company Accounting Report”, requiring companies to value-added statements as regular accounting statements and balance sheets, income statement and financial statement of changes in the regular preparation and publication. Since then, the Netherlands, Denmark, Norway, Italy, France and other countries have also prepared enterprises. Value-added form is a report? What is the difference between it and the profit and loss statement? What is its real function and what are the limitations? The author to do some superficial exploration of these issues