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随着我国市场经济的建立和发展,证券交易市场已逐渐开放.如何确定和设计我国股票上市公司对外发布的财务报表体系.是应尽快解决的课题.本文介绍一下美国股票上市公司定期对外发布的财务报表,希望能对我们的工作有所借鉴. 美国股票上市公司定期对外发布的财务报表体系的格式和主要内容如下: 1.资产负债表(Balancesheet) 资产负债表是反映某公司在某个时日财务状况的基本报表.一般地,资产负债表可分为表首标题和报表主体两大部分。表首标题包括公司名称、报表名称
With the establishment and development of the market economy in our country, the stock exchange market has been gradually opened up.How to determine and design the financial statements system that the listed companies in our country issue to the outside is the subject that should be solved as soon as possible.This article introduces the regular public release of the American stock listed companies Financial statements, hoping to learn from our work.US Stock Listed companies regularly issued the format of the financial statements and the main contents are as follows: 1. Balance Sheet (Balancesheet) balance sheet reflects the company at a certain time The basic financial statements of the day.General, the balance sheet can be divided into headings and statements of the main two parts. The headings include the name of the company and the name of the report