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在会计报表中常遇到将0和×这两个符号混淆使用的情况,其实它们在报表中所表示的意义是不相同的。符号0表示某一会计指标在报告期内数值为零(含数值太小略去不计的),符号×则表示某一会计业务在报告期内未发生:下面分别就绝对指标、相对指标和平均指标来讨论0才×这两个符号在会计报表中的正确使用。一、绝对指标。绝对指标是反映总体规模或水平的指标,这时符号0和×均表示某一绝对指标在报告期内的数值为零或没有发生,在编制会计报表时,应统一用×表示,而不用0表示。
In the accounting report, we often encounter the confusion of the use of the two symbols, 0 and X. In fact, the meaning they represent in the report is not the same. The symbol 0 indicates that an accounting indicator has a value of zero during the reporting period (the value is too small to be included). The symbol × indicates that an accounting business did not occur during the reporting period: the following are the absolute indicators, relative indicators and averages. The indicators to discuss the correct use of these two symbols in the accounting statements. First, the absolute index. Absolute indicator is an index that reflects the overall size or level. At this time, the symbols 0 and X indicate that an absolute indicator has zero or no value during the reporting period. In the preparation of accounting statements, they should be uniformly represented by × instead of 0. Indicated.