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改革后的工业企业会计制度中,有一张财务状况变动表,对于财会人员来说是比较陌生的,不但报表的结构较难理解,操作也较复杂。例如,固定资产折旧一项,为什么成为增加流动资金的内容呢?又如,表的左方罗列了许多项目,加加减减的结果,为什么正好同流动资产增加数与流动负债增加数的差额相等呢?应该认为,这些疑问的产生是十分正常的,正因为有疑问,才会促使人们去探索,不然的话,也只能一知半解,似是而非,知其然不知其所以然,一遇到问题,就较难解决。为此,我在教学中采用数学的原理,引导学员对财务状况变动表进行剖析论证,收到一定效果,过程如下:
In the reformed industrial enterprise accounting system, there is a statement of changes in financial status that is relatively unfamiliar to accountants. Not only is the structure of statements difficult to understand, but the operation is also complicated. For example, if a fixed asset is depreciated, why does it become an increase in liquidity? Another example is that the left side of the table lists many items. The result of plus or minus deductions is exactly the same as the difference between the increase in current assets and the increase in current liabilities. What is equal? It should be assumed that these doubts are quite normal. It is because of doubt that they will prompt people to explore. If not, they will only be able to understand one-sidedly. If there is a problem, they will be ignorant. It is more difficult to solve. To this end, I used the principles of mathematics in teaching to guide students to analyze and demonstrate the changes in the financial status statement and received certain results. The process is as follows: