报表取数公式设置的基本原理与技巧

Basic Principle and Technique of Working out Figure Selection Formula for Financial Statement

会计报表取数公式设置是报表功能运用成败的关键,了解取数原理与函数编写规律,对有效设置报表参数起着至关重要的作用。本文从流行软件的运用规范出发,结合《资产负债表》和《利润表》基本指标填报原理,介绍通用财务软件报表函数编写的一般规律,提出一系列主要项目指标取数公式设置的解泱方案。

The successful performance of the financial statement lies in working out the figure selection formula for financial statement. Therefore, understanding the principle of figure selection and the rule of figuring out the function plays an important role in working out the parameter of financial statement. This article, based on the performance of the widely-spread software, introduces the rule of working out financial statement function of the general financial software in light of the basic principle of filling Balance Sheet and Income Statement. Meanwhile, it lays out a series of approaches to work out the figure selection formula of main ratio.