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资产负债表是反映企业某一特定日期的资产、负债和所有者权益等财务状况的报表,它帮助投资者和债权人评估企业的变现能力、分析企业的财务实力。为了真实地反映企业的财务状况,本文拟就几个特殊事项在资产负债表中的列示作一探讨。一、其他应收款贷方余额和其他应付款借方余额问题其他应收款反映企业对其他单位除货款以外的应收及暂付款项,一般来讲不会出现贷方余额;其他应付款反映企业除货款和专项应付款之外的所有应付和暂收其他单位款
The balance sheet is a statement that reflects the financial position of an enterprise such as assets, liabilities and owners’ equity on a specific date. It helps investors and creditors to evaluate the liquidity of an enterprise and analyze its financial strength. In order to truly reflect the financial status of enterprises, this article intends to discuss several special items listed in the balance sheet. I. Balance of Other Receivables and Balance of Debit Balance of Other Payables Other receivables reflect the receivables and temporary payments of enterprises other than the purchase price of other units, generally, no credit balance will be presented. Other payables reflect the addition All other payables and interim receipts other than the purchase price and special accounts payable