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财务报表能够对企业的财务状况和经营成果做出系统而又富有逻辑的反映。这种功能的实现除依赖报表本身的真实全面外,还取决于报表阅读者的解读能力和分析路径。新《企业会计准则》(简称新准则)的实施进一步
Financial statements provide a systematic and logical reflection of the financial position and operating results of an enterprise. In addition to the realization of this function depends on the true nature of the report itself, but also depends on the report reader’s interpretation and analysis of the path. The new “Enterprise Accounting Standards” (referred to as the new standard) the implementation of further