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为实现财会制度的规范化,核算内容和方法向国际惯例靠拢,从今年7月1日起会计报表采用资产负债表、损益表、财务状况变动表和两个附表(利润分配表、主要业务收支明细表),本文谈谈如何阅读资产负债表。资产负债表主要反映一定时期企业资产、负债和所有者权益三者的关系,充分揭示资产的流动性。一、对资产方的考察 1.看经营资产构成。了解企业的技术构成及风险收益状况。企业经营资产主要是流动资产、固定资产。二者的比例变化反映了企业的技术构成变化,就工业企业而
In order to standardize the accounting system, the contents and methods of accounting have been brought closer to international practice. From July 1 this year, the accounting statements use balance sheet, profit and loss statement, statement of changes in financial status, and two schedules (profit distribution statement, main business receipts). This article describes how to read the balance sheet. The balance sheet mainly reflects the relationship among corporate assets, liabilities and owner’s equity for a certain period of time, fully revealing the liquidity of assets. First, the inspection of the asset side 1. Look at the composition of operating assets. Understand the company’s technology composition and risk-benefit status. Corporate operating assets are mainly liquid assets and fixed assets. The change in the ratio of the two reflects the change in the technological structure of the