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第一章 财务报表导论 一、财务会计目标及其财务报表 1、财务会计目标与财务信息 财务会计的目标就是按照一般公认会计原则,比如我国的企业会计准则、分行业会计制度等向报表使用者提供可用于经济决策的财务信息。 财务信息是指主要利用会计技术取得的有关企业财务实际运行状态、特征及其变化的一种经济信息。 2、财务信息与财务报表 财务报表是财务信息的主要载体,它是财务报告的
Chapter I Financial Statements I. Financial Accounting Objectives and Financial Statements 1. Financial Accounting Objectives and Financial Information The objective of financial accounting is to report to the users of the financial statements in accordance with generally accepted accounting principles such as China’s Accounting Standards for Business Enterprises and the accounting system for different industries Provide financial information for economic decision making. Financial information refers to a kind of economic information about the actual operating status, characteristics and changes of the financial affairs of a company which are mainly made by using accounting techniques. 2, financial information and financial statements Financial statements is the main carrier of financial information, it is the financial report