论文部分内容阅读
一、会计报表的意义和作用会计报表,是用统一的货币计量单位,把日常会计核算资料汇总整理为一个完整的指标体系,总括地反映企业在一定时期内的经营活动和财务收支情况的书面报告. 大家知道,在日常会计核算中,凭证所反映的经济业务是零碎的,帐簿所反映的经济内容是分散的,因此,为了集中地、系统地反映企业的资金、成本、利润等综合情况,反映计划执行结果,就有必要在一定时期(月度、季度或年度)终了后编制会计报表.
First, the significance and role of accounting statements Accounting statements, is a unified monetary unit of measurement, the daily accounting information compiled and summarized as a complete index system, an overall reflection of business activities and the financial revenue and expenditure over a certain period of time Written report.As we all know, in the daily accounting, the voucher reflects the economic business is fragmented, accounting books reflect the economic content is scattered, therefore, in order to focus, systematically reflect the enterprise’s capital, cost, profit, etc. Based on the comprehensive situation and reflecting the implementation result of the plan, it is necessary to prepare the accounting statements after the end of a certain period (monthly, quarterly or annual).