ERP沙盘模拟中资产负债表之快速编制方法

Rapid Preparation of Balance Sheet in ERP Sand Table Simulation

在ERP沙盘模拟中,经常会遇到有的小组在期末时,资产负债表编不平,原因却又始终找不出来的问题,影响整体教学进度。本文通过分析ERP沙盘模拟中各种常规业务及特殊业务对会计恒等式的影响,从而快速准确地编制资产负债表。

In ERP sand table simulation, some teams often fail to prepare balance sheet, the cause of which is uncertain. This paper analyzes the impact of conventional and special operations on accounting identities in ERP sand table simulation to quickly and accurately prepare a balance sheet.