[预期资产负债表的编制.docVIP

期资产负债表的编制 (2010-03-13 09:28:45)转载▼ 标签：财经 预期资产负债表的编制 因预测需要投资项目评估（学）采用了一种遵循事先设定的某种数量关系的简化方式编制未来资产负债表，以反映可能发生的资产及负债情况。但实践表明该方法由于逻辑与数量关系过于简单，数据之间缺乏严谨的内在联系，且未采用资产负债表的通用格式和编制方法，其实用和信用价值大打折扣，不能正确全面地反映未来投资项目（企业）的实际资产负债状况。为此我们对上述未来资产负债表的编制方法进行了创新，将会计学原理和方法直接应用于未发生的预期会计事项的核算和计量，并提出“预期资产负债表”的概念，进而改善和发展了投融资项目（企业）未来资产负债等的预期分析技术，对于提高投融资项目（企业）资产经营预期的准确性和价值评估的真实性、实用性具有重要意义。 The way to draw an anticipated statement of assets and liabilities Appraising of investment project takes a brief method that follows pre-fixed regulations on quantity to make a statement of assets and liabilities for estimation so that the situation of the assets and the liabilities in coming years can be shown. But implementation indicates its weak reliability and reveal unable to reflect the situation of assets and liabilities of expectant investment project (or enterprise) correctly and comprehensively because its logic and quantity relations are oversimplified and it dose not exist strict and scientific inner-relations among the figures used to the statement of assets and liabilities and not adopt the current form of a statement of assets and liabilities and drawing method neither. By research we make innovation in method instead of the above that the principle and method of accounting are directly used in calculation and measurement of uncertain and anticipated accounting items and put forward a new concept of an anticipated statement of assets and liabilities, as a result, it will have improved and developed the anticipated analyzing technology of assets and liabilities and etc. for investment project (or enterprise). It has great significance in enhancing anticipation correctness for managing assets and reality and practicality for asset estimation to investment project (or enterprise). 预 期 资 产 负 债 表 的 编 制 北京文户经济咨询中心 李肇经 通常资产负债表的编制是依据总账科目和明细科目的余额填列的，换句话说是在已发生会计事项并予记载的情况下对其账簿记录的填列和编制，但对于未来可能发生的会计事项就无能为力了。由于预测的需要投资项目评估学采用了一种未来可能发生的，并遵循事先