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财务会计报告主要指财务信息的揭示和表述。财务报告体系由财务报表及其附注和其他财务报告构成。现行财务报表包括资产负债表、利润表、现金流量表及相关附表。新企业会计准则规定,财务报表至少应包括资产负债表、利润表、现金流量表和所有者权益(或股东权益)变动表。财务报表及其附注是财务会计报告的核心,它对投资者和债权人进行科学决策,反映管理层的委托经营责任,评估和预测未来的现金流动,促
Financial accounting report mainly refers to the disclosure and presentation of financial information. The financial reporting system consists of the financial statements and notes and other financial statements. The current financial statements include the balance sheet, income statement, cash flow statement and related schedules. New Accounting Standards for Business Enterprises stipulates that the financial statements should include at least the balance sheet, income statement, cash flow statement and statement of changes in owners ’equity (or shareholders’ equity). The financial statements and their accompanying notes form the heart of the financial and accounting reports. They make scientific decisions for investors and creditors, reflect management’s entrusted operating responsibilities, and assess and predict future cash flows.