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在新颁布的企业会计报表中,资产负债表是一张主要报表。它综合反映企业在一定时期所拥有的资产、所负担的债务、偿还债务的能力、所有者的权益和企业财务发展趋势等财务状况。因此,能否掌握资产负债表的一般阅读方法,对于全面正确地分析评价一个企业的经营情况显得十分重要。一、对资产方的阅读,主要了解企业资产流动性的大小,以及资产转为现实货币的时间和可能程度,从而揭示其偿债能力的强弱。1、看资金债权,了解直接偿偾能力。资金债权是指货币资金,包括现金、银行存款和其他货币资金等,是现实货币资产,随时可以作为支付手段,既可供经营运用,又可作偿还债务,它占资产总额的比重越大,企业
In the new corporate accounting report, the balance sheet is a major report. It comprehensively reflects the financial status of the company’s assets in a certain period of time, the debt it owes, its ability to repay its debts, its rights and interests, and its financial development trends. Therefore, whether it is possible to grasp the general reading method of the balance sheet is very important for the analysis of a company’s business situation. First, the reading of the asset side mainly understands the size of the liquidity of the company’s assets, and the time and extent of the conversion of the asset into a real currency, thus revealing the strength of its solvency. 1. Look at the financial claims and understand the direct repayment ability. Funds and credits refer to monetary funds, including cash, bank deposits, and other monetary funds. They are real money assets and can be used as payment instruments at any time. They can be used both for business operations and for debt repayment. The greater the proportion of total assets, enterprise