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在财务工作中,财会人员会经常碰到要求计算报告期止“定额流动资金累计平均余额”、“全部流动资金累计平均余额”“固定资产原值累计平均余额”、“固定资产净值累计平均余额”、“各项存货全年平均余额”等指标,根据现行教材上列示的计算方法,须依据本月止各个月份的会计资料取得,计算起来既麻烦又易错。笔者经过几年的工作实践,探索出将教材上的计算方法改变为一种简捷通用的计算公式:
In the financial work, accounting personnel often meet the requirements of the calculation of the reporting period, “the cumulative average fixed-term fund balance,” “the cumulative average of all liquidity,” “the cumulative average of the original fixed-asset balance,” “the cumulative average net fixed-asset balance The indicators such as the ”annual average balance of various inventory items" and the indicators listed in the current textbooks must be obtained based on the accounting data for each month of the current month, which is both cumbersome and error-prone. After several years of work experience, the author has explored changing the calculation method on the teaching material to a simple and universal calculation formula: