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财会人员在学习新会计制度时,普遍感到掌握财务状况变动表比较困难,编制时无从下手。其原因:一是财务状况变动表是财会人员以往在工作中从未接触的一种新表,必须有一个认识过程;二是财务状况变动表确实有一定难度,无其他的相关资料可供参考。本文就编制财务状况变动表的7个比较突出的难点问题提出个人的一些看法,供广大的财会人员参考。
Finance and accounting staff in the study of new accounting system, the general feel that it is more difficult to grasp the financial status of the change table, preparation can not start. The reason: First, the financial status of changes in the table is the financial staff in the workplace in the past never touched a new form, there must be a cognitive process; Second, the financial status of the table does have a certain degree of difficulty, no other relevant information for reference . This article on the preparation of the statement of financial position of the seven more prominent problems put forward some personal views for the majority of accounting personnel for reference.