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一、改资金平衡表的三类平行结构为分类拆开、总体平衡的结构,其结构式为: 这样调整以后,其特点是:(1)反映多种经济成份下的横向联营、股份经营的投资及收益;(2)使流动资金和专用基金混合使用,充分发挥资金的效能;(3)分清长期和短期债权债务,充分利用债权债务的时间差。资金平衡表的结构调整后,应相应改变会计科目和帐户的设置,特别要搞好二级帐户的设计,做到详细而又明确地反映资金运动的内在联系和外在联系,显示商品经济下的资金运动特性。
First, the three types of parallel structure of the fund balance sheet are classified and disassembled, and the overall structure is balanced. Its structural formula is: After such adjustment, it is characterized by: (1) Reflecting the investment in horizontal joint ventures and shareholdings under various economic components And income; (2) the use of liquid funds and special funds in a mix to give full play to the effectiveness of funds; (3) distinguish between long-term and short-term creditor’s rights and debts and make full use of the time difference of creditor’s rights and debts. After the structural adjustment of the balance sheet, the accounting subjects and account settings should be changed accordingly. In particular, the design of the second-level accounts should be well done so that the internal and external links of the fund movement can be reflected in detail and clearly, and the display of the commodity economy. The fund movement characteristics.