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老师:刚才讲的内容,大家还有哪些不明白的地方,现在可以提问。学生:老师,报表按经济内容分类,资金平衡表属静态报表,利润表属动态报表,我对这种分类原因还模糊不清,请你再解释一下。老师:首先说说这两种报表反映的经济内容。资金平衡表反映资金占用与资金来源的情况,表现资金运动过程中的横截面。是资金运动中一个时点上的现状:利润表反映费用成本与收入成果的情况,表现资金运动的纵剖面,说明资金在一定时期内变动的状况及原因,也就是企业在生产经营过程中,资金收入、资金支付及利润形成的过程,这都是资金运动的动态表现。
Teacher: Just now, what else do you do not understand, you can ask now. Students: teachers, reports by economic content, financial balance sheet is a static report, profit statement is a dynamic report, I still vague reasons for this classification, please explain. Teacher: First, talk about the economic content reflected in these two statements. The balance sheet reflects the occupation of funds and the sources of funds, showing the cross-section of the movement of funds. Is the status quo at a point in the capital movement: the income statement reflects the costs and income results, shows the longitudinal section of the capital movement, shows the status and reasons why the capital changes within a certain period of time, that is, during the production and operation of the enterprise, The process of capital income, fund payment and profit formation are all dynamic performance of the capital movement.