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我国《企业会计准则》规定,企业的财务报告由会计报表和财务状况说明书组成。会计报表是综合反映企业一定期间财务状况和经营成果的报告文件,是财务报告的重要组成部分,也是向外传递信息的重要途径。财务报表的分类有许多标准,按其提供的信息内容及运动形态可分为静态报表和动态报表。
China’s “Accounting Standards for Business Enterprises” stipulates that the financial reports of enterprises consist of financial statements and financial statements. Accounting reports are comprehensively reflect the financial status and operating results of a certain period of corporate reporting documents, is an important part of the financial report, but also an important way to convey information to the outside world. There are many criteria for the classification of financial statements, according to the information provided by the content and movement patterns can be divided into static statements and dynamic statements.