appropriation balance 中文意思是什麼
appropriation balance
解釋
撥款余額- appropriation : n. 1. 專用。2. 私用；挪用，擅用，盜用。3. 充當，充用。4. 經費。5. 【宗教】聖俸的轉讓；轉讓的聖俸；撥款；撥款的立法行動。
- balance : n 1 〈常作 a pair of balances〉 天平，秤。2 平衡，均衡，對稱；抵消；比較，對照，對比。3 （鐘表的...
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Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )
資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。 -
An accounting statement is a system made up of balance sheet, income statement and profit appropriation statement, statement of cash flows and each of their appendixes. and these statements reflect a company ' s financial conditions from different angles, and at the same time, balance sheet, income statement and profit appropriation statement, and statement of cash flows constitute an organic entirety according to some logical relations
會計報表是由資產負債表、利潤表及利潤分配表、現金流量表以及各自的附表構成的一個報表體系，分別從各自不同的角度反映企業的經營成果和財務狀況，同時，資產負債表、利潤及利潤分配表和現金流量表又因一定的邏輯關系而構成一個有機的整體。
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