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财务状况变动表列示了企业在一个会计期间内流动资金的来源和运用来综合反映在该期间内财务状况的变动及其原因,为该企业董事会、投资人和债权人在投资和融资中作出决策时提供信息。但该表在我国长期以来未曾规定编制,现在中外合营企业中被列为主要报表之一,因而一般会计人员对此表不甚熟悉,同时,目前该表的编报方法也存在一些问题。为此,现就笔者管见所及,作如下探讨。一、编报方法的问题财务状况变动表所反映的流动资金,是指企业在一个会计期间内生产经营过程中周转使用的资金。一般讲来,该表中“资金”一词有两种涵义:一是指流动资金净额,或称运用资本;一是指现金及其等同物。我国财务状况变动表是反映流动资金净额的,必
The statement of changes in financial status shows the source and use of liquidity in an accounting period to reflect the changes in the financial position during the period and its causes, and to make decisions for the board of directors, investors and creditors of the company in investment and financing. Provide information. However, this form has not been stipulated in our country for a long time. Now it is listed as one of the main statements in Sino-foreign joint ventures. Therefore, the average accountant is not familiar with this form. At the same time, there are also some problems in the preparation and reporting methods of the form. For this reason, the author is in charge of what he sees and discusses as follows. I. Problems in the preparation and reporting methods The liquidity reflected in the statement of financial position changes refers to the funds used by the company during the production and operation of an accounting period. In general terms, the term “funds” in the table has two meanings: First, refers to the net liquidity, or the use of capital; First, refers to cash and its equivalents. The statement of changes in China’s financial status is a reflection of the net liquidity, and must