摘要
ITMC企业经营管理沙盘财务报表编制不仅可以检验学生的财务报表编制能力,同时还可以提前预测下一年的资金流向。但沙盘财务报表的编制,由于没有原始凭证作为依据,其编制结果往往与实际经营情况差距过大,应对财务报表的部分项目加以调整,才能使教学与实际工作相吻合。
Preparation of ITMC business management sandbox financial statements can not only test the students’ ability to prepare financial statements,but can predict in advance the next year’s capital flows. But the preparation,in the absence of the original documents as the basis,too big actual gap exists between its establishment and operation results. To coincide with the teaching and practice,part of the project of the financial statements should be adjusted.
出处
《陕西职业技术学院学报》
2015年第3期34-36 47,共4页
Journal of Shaanxi Vocational & Technical College
关键词
企业经营管理沙盘
财务报表
例解
sandbox of business management
financial statements
example