一种管理用资产负债表和利润表的编制及应用  

An Establishment and Application of the Balance Sheet and Income Statement for Management

作　　者：韩廷玲[1] 于海燕 

机构地区：[1]金川集团公司审计部,甘肃金昌737100 [2]金川集团供应分公司,甘肃金昌737100

出　　处：《船电技术》2012年第2期63-64,共2页Marine Electric & Electronic Engineering

摘　　要：传统资产负债表和利润表对于非专业人员来说,解读起来有一定的困难。本文介绍一种新的报表编制方式,可以让报表使用者能很方便的从经营、投资和筹资三个方面对企业报表进行解读和分析。新报表非常适合非专业人员在企业管理过程中使用。For non-professionals, it is difficulty to understand the traditional balance sheet and income statement interpretation. This article describes a new way of reporting, which allows report users to analyze enterprise report very easily from the three aspects of operating, investing and financing. The new report is very suitable for use by non-professionals during business management.

关 键 词：管理用资产负债表 管理用利润表 经营 投资 筹资 

分 类 号：F715.5[经济管理—产业经济]