澳门广东会

NINHAO,HUANYINGLAIDAOHUACAIHUIJI

华财财税服务电话澳门广东会400-605-1919

新三板/IPO:资产负债表之实务分析

时间:2019-06-04 编辑:华财会计

  资产负债表•资产类之流动资产

  1、HUOBIZIJIN

澳门广东会  HUOBIZIJINKEMUBENSHENDAOSHIMEIYOUSHENMEKETANTAODE,SHUOBAILEJIUSHIQIYEKOUDAILIDEZHENJINBAIYIN,ZHUYAOBAOKUOKUCUNXIANJINHEYINXINGCUNKUAN,YOUYUMUQIANHUIJIZHUNZEDUIKUCUNXIANJINDEJINEXIANZHIHENYANGE,SUOYIJIBENSHANGDOUSHIYINXINGCUNKUAN。DANGRAN,CHULESHANGSHULIANGZHONGZHUYAODEHUOBIZIJIN,HAIYOUQITAHUOBIZIJIN,ZHEIGEZAIFANWEIHEYIXIEKEMUDECHULISHANGOUERHUICUNZAIZHENGYI。BUGUANZENYANG,DUIYUHUOBIZIJINDERENDINGBAWOYIGEJIBENYUANZE,NEIJIUSHIZHEIXIEQIANSHIQIYESUISHIKEYIYONGLAIZHIQUDE,HUOBIZIJINYESHIGONGSIZICHANZHONGLIUDONGXING**DE,SHILIUDONGZICHANZHONGDELIUDONGZICHAN。

  2、YINGSHOUZHANGKUAN

澳门广东会  ZHEIYINGGAISHIZICHANFUZHAIBIAOZHONGFEICHANGZHONGYAODEYIGEKEMU,ZHEIZAIHENDUODACHENGDUSHANGFANYINGLEQIYEDEYINGLIZHILIANG。YIBANQINGKUANGXIA,WOMENWANGWANGHUIGUANZHUYIGEQIYEDEYINGLINENGLI,NEIMEJIUSHIKANSHOURUYOUDUOSHAONENGGOUSHIXIANDUOSHAOLIRUN,DANSHIRUGUOSHOURUQUESHIHENDUODANSHIMEIYOUHUIKUANNEIMETADESHOURUZHILIANGSHIBIJIAOCHADE,ZHEIYESHIWOMENGUANZHUDEHENZHONGYAODEYIGEZHIBIAO。

澳门广东会  YINGSHOUZHANGKUANSHUOBAILEJIUSHIQIYEZHENGDEQIANHAIYOUDUOSHAOMEIYOUSHOUHUILAI,CONGMOUZHONGYIYISHANGLAIJIANG,DANGRANSHILUODAIWEIANSHOUHUILAIDEQIANYUEDUOYUEHAO,DANSHIZAIYIGECHENGSHUDEXIANDAISHANGYESHEHUI,SHANGYEXINYONGSHIFEICHANGZHONGYAODEYIGEYINSU,NEIMEQIYEYEXUYAOZAISHANGYEZHENGCEXIACHONGFENLIYONGXINYONGZHENGCECHONGFENFAZHANXIAOSHOUCHANPIN。HUANJUHUASHUO,RUGUOQIYEDEXINYONGZHENGCESHIWENDINGDEBINGQIEYINGSHOUZHANGKUANSHIFUHEXINGYEFAZHANGUILVDE,NEIMEZHEIYANGDEQINGKUANGJIUSHIHELIDEJINGDEQITUIQIAODE。

  3、YINGSHOUPIAOJU

澳门广东会  YINGSHOUPIAOJUZHUYAOYESHIQIYEYOUYUSHENGCHANJINGYINGXIAOSHOUCHANPIN、TIGONGLAOWUDENGHUOQUDESHANGYEHUIPIAO,CONGZHEIGEYIYISHANGJIANG,YINGSHOUPIAOJUHEYINGSHOUZHANGKUANYOUXIANGSIZHICHU。YINGSHOUPIAOJUSHUOBAILE,JIUSHIQIYESHIXIANSHOURUSHIYUNXUDUIFANGYIPIAOJULAIDAITIXIANJINJINXINGJIESUAN,YOUYUYINGSHOUPIAOJUJUYOUDAOQIZHIFUHUOZHETIEXIANLVDENGYUANYIN,XIANGDUIXIANJINDEBIANLIHAIYOUXIEXUDEXIANZHI。BUGUO,ZAISHANGYECHENGSHUSHEHUI,SHANGYEPIAOJUYINGGAIHUICHENGWEIYIZHONGFEICHANGFADADEZHIFUSHOUDUAN。DUIYUQIYELAISHUO,JIKEYIZAISHIXIANSHOURUSHISHOUDAOPIAOJU,YEKEYIZAIJINXINGZHIFUSHIJIANGPIAOJUBEISHUZHUANRANGZUOWEIZHIFUSHOUDUAN,TONGSHIQIYEYEKEYIZIJISHENQINGPIAOJUZUOWEIZHIFUSHOUDUAN。

  4、YUFUZHANGKUAN/YUSHOUZHANGKUAN

  YUFUZHANGKUANZHEIGEKEMUJIUHENHAOLIJIELE,JIUSHIQIYETIQIANZHIFUJIBIERENDEQIAN,ZHEIGEQIANZHUYAOJIUSHIZAIYUANCAILIAOCAIGOUDESHIHOUFASHENGDE,HUOZHESHUO**DEJINEJIUZAIZHEILI。ZHEIGEHENHAOLIJIE,BIRUNIYAOGOUMAIRENJIADECHANPIN,NEIMEKENENGNIXUYAOZHIFUYIBUFENDINGJINRENJIACAIKENENGKAIGONGSHENGCHAN,JIUHAOXIANGNIQUJIAJUCHENGYAODINGZUOYIGESHUZHUOYEYAOJIAODINGJINSHIYIGEYANGZI。YUCIXIANGDUIYINGDEYIGEKEMUJIUSHIYUSHOUZHANGKUAN,QISHIYUSHOUHEYUFUDEKEMUZHISHIJIAFANGHEYIFANGBUTONGJIAODUDEKANFAERYI,JIRANNIMAIDONGXIYAOXIANJIAODINGJIN,NEIMEQIYEYAOSHIXIAOSHOUCHANPINYESHIKEYIXIANXIANGKEHUSHOUDAOQIANDE。

  CONGHUIJICHULIDEJIAODUJIANDANSHUOSHUOYIJU:YUFUZHANGKUANZAICAILIAODAOKUZHIHOUSHIYAOZUOWEICAIGOUCHENGBENRUZHANGZUIZHONGTIXIANWEIYUANCAILIAODE,ZAIYUANCAILIAODAOLAIZHIQIANZHEIQIANHAISHIQIYEDEQIAN,RUGUOQIANFULEERZUIHOUYUANCAILIAOMEIYOUDAO,NEIMEQIYESHIKEYIDAGUANSIBAQIANZHUIHUILAIDE,YEJIUSHIZHEIGEYUANYIN,YUFUZHANGKUANCAISHIQIYEDEZICHAN。YUSHOUZHANGKUANQIAQIAXIANGFAN,YUSHOUZHANGKUANZAIQIYEZHENZHENGBACHANPINFAJIKEHUQUERENSHOURUZHIQIAN,ZHEIQIANJINGUANYIJINGDAOZHANGHAIBUNENGSUANZIJI,TONGYANGQIYESHOULEQIANMEIYOUGANHUORENJIAYEKEYIDAGUANSIZHUICHANG,SUOYIZAICAIWUBAOBIAOSHANGLIEWEIFUZHAI。

  5、QITAYINGSHOUKUAN

澳门广东会  ZHEIGEKEMUSHUOBAILEJIUSHIJIANGYIXIEYOULIYUGONGSIZHUYINGYEWUZHIWAIDEZIJINWANGLAIDEYIXIEYUEJINXINGLIESHI,ZHENGSHIYINWEIZHEIYANG,ZHEIGEKEMUYOUDIANHUISHOUZHANDEYISI,YEBIANDEZAISHIJIANZHONGFEICHANGDEMINGAN。

澳门广东会  YIJUHUA,QITAYINGSHOUKUANJIUSHIBIERENQIANQIYEDEQIAN,QIESHIYUYEWUMEIYOUZHIJIELIANXIDEZIJINWANGLAI,YINWEIKEHUQIANDEQIANSHIYINGSHOUZHANGKUAN,ERGONGYINGSHANGQIANDEQIANSHIYUFUZHANGKUAN。NEIMEDAODISHISHEIQIANQIYEDEQIANZAIZHEILILIESHINI,SHIJIANZHONGZHUYAOYOUYIXIAJUTIDEQINGXING:

  6、CUNHUO

  CUNHUOSHIFEICHANGZHONGYAODEYIGEHUIJIKEMU,TONGSHIYESHIYIGEYUWOMENRICHANGSHENGHUOBIJIAOJIEJINYINERBIJIAOSHUXIDEYIGECHENGHU。BIRUFEICHANGJINGDIANDE“DIZHUJIAYEMEIYOUYULIANGA”,MOUZHONGYIYISHANGJIANGZHEIYULIANGJIUSHICUNHUO。ZAIBIRUSHUO,MOUGERENXIANGNIJIEDIANBINGGANCHONGJI,NIKENENGSHUOBUHAOYISIWOYEMEIYOUCUNHUOLE,ZHEIGEBINGGANJIUSHINIDECUNHUO。

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