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一种管理用资产负债表和利润表的编制及应用
引用本文:韩廷玲,于海燕. 一种管理用资产负债表和利润表的编制及应用[J]. 船电技术, 2012, 0(2): 63-64
作者姓名:韩廷玲  于海燕
作者单位:[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
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。

关 键 词:管理用资产负债表  管理用利润表  经营  投资  筹资

An Establishment and Application of the Balance Sheet and Income Statement for Management
Han Tinling,YU Haiyan. An Establishment and Application of the Balance Sheet and Income Statement for Management[J]. Marine Electric & Electronic Technology, 2012, 0(2): 63-64
Authors:Han Tinling  YU Haiyan
Affiliation:1. Jinchuan group Audit Department, Jinchang 737100, Gansu, China; Jinchuan group supplying branch company, Jinchang 737100, Gansu, China )
Abstract: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.
Keywords:balance sheet for management   income statement for management   management   investment   financing
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