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在基本建设中,会计核算是反映基本建设计划的执行和资金的运用。资产负债表是依据会计核算的资料制成,用货币单位汇总而成的一张表格;是建设单位在一定时期内进行生产经济活动的货币表现。因此,我们研究和分析资产负债表对考核建设单位的计划完成情况、资金的运用和财务状况的改善,有着重大的意义。兹就个人在工作和学习中的体会,谈谈建设单位资产负债表的分析。对资产负债表进行分析前,我们必须检查资产负债表的质量,因为分析报表要得到正确的结果,其文
In basic construction, accounting is to reflect the implementation of capital construction plans and the use of funds. Balance sheet is based on accounting information made of a unit of monetary units from a summary is the construction unit in a certain period of economic activity in the production of monetary performance. Therefore, it is of great significance for us to study and analyze the balance sheet to assess the completion of the planned construction units, the utilization of funds and the improvement of financial conditions. I am on the personal experience of work and study, talk about the construction unit balance sheet analysis. Before analyzing the balance sheet, we must check the balance sheet quality, because the analysis report to get the correct result, the text