最后结合资产负债表和利润表对整个报表体系进行完整分析。
At last, the report is analysed comprehensively combining the balance sheet and profit statement.
根据作业成本会计的特点，账表体系主要有凭证设计、账簿设置和报表体系。
Owing to this the part includes source document designing account book designing cost report designing.
在此背景下，现有高校会计制度的缺陷越来越明显，突出表现为高校财务报表上的资产、负债、净资产等的不全面和高校财务报表体系的不完整。
Therefore, it is of vital significance to reform the system in order to accurately demonstrate properties, debts and net assets of colleges and universities.
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