摘要
《基础会计》课程结束后,要求高职财务专业的学生要学会编制资产负债表,资产负债表作为企业最基本的财务报表,反映了企业在某一特定日期的财务状况,揭示了企业的偿债能力。对企业而言,它的地位不言而喻。基于此,如何掌握资产负债表的编制就显得尤为重要。
As the basic financial statement,the balance sheet reflects the financial condition on a given period of enterprises and reveals the solvency. It proves to be self- evident for the enterprises.It is based on such concepts that how to grasp compiling balance sheet turned out extremely prominent.
出处
《陕西青年职业学院学报》
2016年第1期52-53,82,共3页
Journal of Shaanxi Youth Vocational College
关键词
高职
资产负债表
填列方法
Vocational Colleges
Balance Sheet
Filling and Listing Approaches
