Vol.3 No.1 (January 2013)
A New Way to Draw an Anticipated Statement of Assets and Liabilities
Appraising of investment project (Investment Project Evaluation), as required by predetermination, takes a brief method that follows a pre-fixed simplifying balance on total amount to make a statement of assets and liabilities to estimate the status of assets and liabilities that might be happened in coming years. But in practice it indicates that, as not compiled with the normal statement of assets and liabilities in a traditional way, ensuring the simple amount balance between only, the data assumed are short of strict relationship of internal matching and external consensus, and the total of assets and the total of liabilities and owner’s equity are sometimes in unbalance when part or total of relevant data is filled in the statement of assets and liabilities of normal, unable to reflect precisely the real situation of assets and liabilities to investment and financing projects (enterprise) in future, with a negative impact on its reliability directly or indirectly. To this end, we made an innovation in the traditional way: that put the principle and method of accounting [1,2], the relationship of internal match and equivalence for different section of the statement of assets and liabilities as mentioned above, including direct and indirect relations with data from other relevant documents, through the nature, backward inference and calculation with the current year profit, into analysis of accounting and calculating for related accounting items of anticipation, as well as forward the concept of anticipated statement of assets and liabilities, thereby to have improved and developed the skill of anticipated analysis and compilation to prospective assets and liabilities of invested and financed project (enterprise), which has a great significance for improving precision of property management expectation, and factivity and practicability of assessment of asset (project).
李肇经 (2013) 预期资产负债表的编制。 金融， 3， 1-6. doi: 10.12677/FIN.2013.31001
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