ITMC企业经营管理沙盘财务报表编制不仅可以检验学生的财务报表编制能力,同时还可以提前预测下一年的资金流向。但沙盘财务报表的编制,由于没有原始凭证作为依据,其编制结果往往与实际经营情况差距过大,应对财务报表的部分项目加以调整,才能使教学与实际工作相吻合。 The preparation of the financial statements of ITMC not only verifies students’ financial reporting ability, but also predicts the capital flow in the coming year in advance. However, due to the lack of original documents, the preparation of the financial statements of the sand table is often out of step with the actual operating conditions. Some of the items to be dealt with in the financial statements should be adjusted in order to make the teaching and practical work consistent.