会计报表的基本要求是真实性、全面性和及时性 ,而真实性是首属的最基本的要求 ,可是 ,目前不少会计报表存有失真现象。这已严重影响了会计信息使用者对各种会计数据的分析和经济指数的判断。纵观当前会计报表失真的表现可归纳为如下十大类。一是“移花接木”式。有的会计人员 The basic requirements of accounting statements are authenticity, comprehensiveness and timeliness, while authenticity is the most basic requirement of the first class. However, at present, many accounting reports contain distortion. This has seriously affected the accounting information users on a variety of accounting data analysis and economic index judgments. Throughout the current distortion of accounting statements can be summarized into the following ten categories. First, “embracing” style. Some accounting staff