论文部分内容阅读
会计报表是企业财务会计报告的重要组成部分,也是企业对外提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。具体包括资产负债表、利润表、现金流量表及相关附表。有价值的会计报表分析能够帮助企业经营者在错综复杂的企业经济活动中发现问题,从而对做出正确的财务政策和经营决策起到重要作用。下面就资产负债表、利润表、现金流量表三大主要会计报表进行简要分析。
Accounting statements are an important part of an enterprise’s financial and accounting reports. They are also documents provided by an enterprise to reflect the financial status of the enterprise on a specific date and the operating results and cash flows for a certain accounting period. Specifically including the balance sheet, income statement, cash flow statement and related schedules. Valuable accounting statement analysis can help business managers find problems in the complicated economic activities of enterprises and thus play an important role in making correct financial policies and business decisions. Below the balance sheet, income statement, cash flow statement of the three major financial statements for a brief analysis.