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我国股份制试点企业的会计报表体系,没有揭示企业所有资产是否都能转为现实货币的问题,即企业的所有资产没有按变现时间来揭示。为解决这一问题,应构建四元资产表。四元资产表的模式有三个主要内容:表的格式;四元项目及其界定;四元资产核算组织机构。1.四元资产表的格式。其格式可分为项目、本期实际、上期实际和备注等四栏;项目包括:即动资产、速动资产、待动资产、滞动资产四元。2.四元项目及其界定。
The accounting statement system of China’s stock-holding pilot companies did not reveal whether all assets of the company could be converted into real money, that is, all assets of the company were not revealed by the time of realisation. To solve this problem, a four-element asset table should be constructed. There are three main elements of the ternary asset model: the format of the table, the quaternion project and its definition, and the quaternary asset accounting organization. 1. The format of the quaternion asset table. Its format can be divided into four columns: project, actual in the current period, actual in the previous period, and remarks; the project includes: real estate, instant assets, assets to be moved, and assets in stagnation. 2. Four-Year Project and its definition.