| 企业收益额与财务实力的关系 |
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| 引用本文： | 辛作义,李娅莉,陈世立.企业收益额与财务实力的关系[J].郑州轻工业学院学报(社会科学版),2000,1(2). |
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| 作者姓名： | 辛作义 李娅莉 陈世立 |
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| 作者单位： | 郑州轻工业学院财务处!河南郑州450002(辛作义)，黄河水利委员会水资源保护局!河南郑州450004(李娅莉)，郑州贸易中心栈!河南郑州450004(陈世立) |
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| 摘 要： | 收益额和财务实力是评价企业的重要财务指标。但在评价企业时 ,人们往往简单理解二者的关系 ,认为企业收益高 ,其财务实力肯定就强。实际上 ,在企业采用赊销制或以非现销方式销售产品或劳务 ,企业通过资产重组等手段粉饰财务报表 ,非货币资金费用存在的情况下 ,企业收益额大小与财务实力强弱呈反向变化。因此 ,在利用企业会计报告分析、评价企业财务状况时 ,应全面掌握财务资料 ,而不应只看收益额的大小。
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| 关 键 词： | 收益额 财务实力 权责发生制 收付实现制 货币资金费用 资产重组 |
Try to treat the relation between earnings and financial strength |
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| XIN Zuo yi ,LI Ya li ,CHEN Shi li .Finance Dept.,Zhengzhou Inst. of Light Ind.,Zhengzhou ,China, .Huanghe River Hydraulic Committee,Zhengzhou ,China, .Zhengzhou Trade Center,Zhengzhou ,China.Try to treat the relation between earnings and financial strength[J].Journal of Zhengzhou Institute of Light Industry(Social Science),2000,1(2). |
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| Authors: | XIN Zuo yi LI Ya li CHEN Shi li Finance Dept Zhengzhou Inst of Light Ind Zhengzhou China Huanghe River Hydraulic Committee Zhengzhou China Zhengzhou Trade Center Zhengzhou China |
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| Institution: | XIN Zuo yi 1,LI Ya li 2,CHEN Shi li 31.Finance Dept.,Zhengzhou Inst. of Light Ind.,Zhengzhou 450002,China, 2.Huanghe River Hydraulic Committee,Zhengzhou 450004,China, 3.Zhengzhou Trade Center,Zhengzhou 450004,China |
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| Abstract: | Earnings and financial strength are important standards to evaluate a bussiness.In usual activities, people tend to understand their relationship simply, and think if a bussiness' earnings are high, its financial strength must be strong.This article places an emphasis on stating three cases of a bussiness' earnings and opposite financial strength change. It points out, the sum of the earnings isn't equal to the financial strength, and that people should master financial information as fully as possible when they evaluate its financial positions by virtue of the bussiness' accounting report analysis rather than only pay attention to the bussiness' earnings. |
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| Keywords: | earnings financial strength accural basis cash basis current expense assets recombit |
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