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2004年度注册会计师全国统一考试辅导教材《财务成本管理》与2003年度相比,对财务报表分析中的收益质量分析作了重大修改。其中,主要是对非经营损益的所得税处理作了比较合理的调整,并对会计现金流量表补充资料(2)的项目进行了相应的整理,本文将从归类的角度探讨与此相关的几点认识。
In fiscal year 2004, the financial management of the national unified examination of certified public accountants (CPA) compared with the year 2003, major changes were made to the quality analysis of earnings in the analysis of financial statements. Among them, it mainly makes reasonable adjustments to the income tax treatment of non-operating profit and loss, and arranges the items of the supplementary information (2) of the accounting cash flow statement accordingly. This article will discuss several related issues from the perspective of classification. Get to know.