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财务情况说明书是企业财务报告的一个重要组成部分,它主要用来说明书店业务经营和财务方面的情况,以及对本期和下期财务状况发生重大影响和事项和需要说明的其他事项。编写财务情况说明书的目的是为了提高财务报表的表达能力,有助于财务报表使用者对报表的正确理解和判断,随着现代企业制度的建立和企业管理需要、财务情况说明书在企业的管理中显得十分重要,根据《企业财务通则》和《企业会计准则》的规定,现就书店编写财务情况说明书进行探讨。
The financial statement is an important part of an enterprise's financial report. It is mainly used to illustrate the business operation and financial affairs of the bookstore, and other matters that have a significant impact on the financial status of the current and next financial issues and need to be explained. The purpose of preparing financial statement is to improve the ability to express the financial statements, to help users of financial statements correctly understand the statements and judgments, with the establishment of modern enterprise systems and business management needs, financial statements in the management of enterprises It is very important, according to the “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises”, is now on the bookstore to prepare financial statements to explore.