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تخاطيف محاسبية معلومات محاسبية

الفرق بين قائمة الدخل وقائمة المركز المالي وقائمة التدفقات النقدية

09 يوليو 2020

- ما هو الفرق بين قائمة الدخل وقائمة المركز المالي وقائمة التدفقات النقدية ؟

قائمة الدخل : هي قائمة تعبر عن إيرادات فترة محددة ومصروفات هذه الفترة بهدف تحديد صافي الربح أو خسارة تلك الفترة ، لذلك نكتب قائمة الدخل عن السنة المالية المنتهية .

وبالتالي فإنه عند إعداد هذه القائمة يتم تحديد إيرادات الفترة المعدة عنها وبالتالي تحديد المصروفات الخاصة بها .

قائمةالمركزالمالى : هي قائمة تعبر عن الأصول ( ممتلكات الشركة ) والخصوم ( إلتزامات على الشركة ) وكذلك حقوق الملكية في لحظة محددة .

قائمة التدفقات النقدية : هي قائمة توضح مصادر الحصول على النقود وأوجه إستخدام هذه النقود وذلك عن فترة محددة .
#معلومة_محاسبية

تخاطيف محاسبية معلومات محاسبية

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