论文部分内容阅读
《企业会计准则第30号——财务报表列报》第2条规定,财务报表是对企业财务状况、经营成果和现金流量的结构性表述,至少应当包括:资产负债表、利润表、现金流量表、所有者权益(股东权益)变动表、附注,即“四表一注”。因此,原先在上市公司定期报告全文中以资产负债表附表形式出现的所有者权益变动表,便成为与资产负债表、利润表和现金流量表并列披露的第四张财务报表。
Article 2 of Accounting Standards for Business Enterprises No. 30 - Presentation of Financial Statements stipulates that a financial statement shall be a structural statement of the financial status, operating results and cash flow of an enterprise, and shall include at least the following: balance sheet, income statement, cash flow Table, changes in owners ’equity (shareholders’ equity), note, that is, “four tables and one note.” Therefore, the original statement of changes in owners’ equity appearing as a balance sheet schedule in the full text of a listed company’s periodic report becomes the fourth financial statement disclosed in conjunction with the balance sheet, income statement and cash flow statement.