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财务报告是反映企业财务状况和经营成果的书面文件,包括资产负债表、损益表、财务状况变动表(现金流量表)、附表及会计报表附注和财务情况说明书。财务报告是对企业经营状况、资金运作的综合概括和数据化、信息化反映,必须严格执行《条例》,规范财务报告的真实性、准确性、完整性,提高财务报告的质量水平。要达到这一要求,应注意下列问题:
Financial reports are written documents reflecting the financial status and operating results of an enterprise. These include balance sheets, income statement, statement of changes in financial position (cash flow statement), schedules and notes to the financial statements, and financial statements. The financial report is a comprehensive summary of the business operation and capital operation of the enterprise. It reflects the data and informationization. The “Regulations” must be strictly implemented to standardize the authenticity, accuracy and completeness of the financial report and improve the quality of the financial report. To meet this requirement, attention should be paid to the following questions: