增值表是计算和反映增值额的形成及其分配的会计报表 ,表的上半部分反映增值额的形成 ,下半部分反映增值额分配的状况。虽然增值表还未在全球流行 ,但据权威人士认为 ,增值表有可能成为继现金流量表之后的第四大会计报表 ,甚至还有人认为 ,增值表极有可能取代损益表成为财务会 The value added list is the accounting statement that calculates and reflects the formation of the added value and its distribution. The upper half of the table reflects the formation of the added value while the lower half reflects the distribution of the added value. Although the value-added list has not yet been popular in the world, but according to authoritative sources, the value-added list may become the fourth largest statement after the cash flow statement, and even some people think that the value-added list is likely to replace the profit and loss account as a financial meeting