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香港公司会计报表的数量很少,只有三张即损益表、资产负债表和财务状况变动表,没有附表,不象国内企业主要报表后附有大量的附表。报表的项目也较简要概括。相反的,在会计报表后面有比较详细的附注。这些附注,以文字和数字对比的方式,表明公司的采用的主要会计政策,说明会计报表主要项目的组成内容和计算方法,解释重要的概念,揭示了一些不能在会计报表上反映而又需要说明的重要事项,对会计报表起到了很好的补充作用。对报表的使用者来说,藉此能一目了然。会计报表附注的合理性和科学性也即在于此。本文就香港公司会计报表附注的项目和内容,作一浅述。
There are very few accounting statements in Hong Kong. There are only three such statements of income statement, balance sheet and statement of financial position. There are no schedules, unlike the large reports attached to domestic enterprises. The report of the project is also a brief summary. On the contrary, behind the accounting statements have more detailed notes. These notes, by way of comparison of words and numbers, indicate the company’s major accounting policies, explain the composition of major items in the financial statements and calculation methods, explain important concepts and reveal some of the main accounting policies that can not be reflected in the financial statements need to explain Important matters, played a very good complement to the accounting statements. For the users of the report, it can be seen at a glance. This is where the rationality and scientificity of accounting statements’ notes are. This article gives a brief account of the items and contents of the notes to the Hong Kong company’s accounting statements.