资产负债表项目填列方法的若干问题及建议

Several Problems and Suggestions on Filling in Balance Sheet Items

资产负债表项目填列方法存在不利于相关各方的决策、不能如实反映经济业务及不利于会计人员学习等问题,其合理性亟需改进.需要组建统一的国家级会计教材编写和审核队伍,进一步加强实务工作的研究和会计人员后续教育管理.实际操作中,为真实反映财务状况,应改进资产负债表项目填列方法,受托代销商品和减值准备应在报表上单独反映;定期存款反映在"应收票据"或"债权资产"项目;递延所得税资产和递延所得税负债应当按抵消后的净额反映;"应交税费"项目应根据"应交税费"科目所属明细科目贷方余额分析填列.

Some problems exist in filling in balance sheet items,such as decisions adverse to each related party,understanding adverse to statement users,application adverse to the learning of accounting personnel.Its rationality needs to be improved urgently.It is necessary to organize a unified national-level writing and auditing team for accounting textbooks,and further enhance the research of practice work and follow-up education management for accounting personnel.In order to truly reflect financial conditions,the methods to fill in the balance sheet should be improved in practical operations,and goods commissioned for sale on a commission basis and provisions for diminution in value should be reflected in the statements alone.Besides,the fixed-term deposit should be reflected in the item of“notes receivable”or“debtor's assets”,deferred income tax assets and deferred income tax liabilities should be reflected according to the net amount after offset,and the item of“tax payable”should be analyzed and filled in according to the credit balance belonged to classification item of“tax payable”.