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新企业会计准则颁布后,会计规范体系发生了较大的变化,这就要求银行债权人及时更新相关会计知识,才能在实际工作中防范信贷和投资风险。凡是执行了新会计准则的企业,会计报表都由四张主表和一张报表附注构成,前面我们已经了解了前三张主表的构成及其对企业财务分析的作用,本期将继续讲解第四张主表和报表附注的内容和作用,从而使银行债权人建立系统和完整的新会计准则知识体系。
After the promulgation of the new accounting standards for business enterprises, the system of accounting standards has undergone major changes. This requires bank creditors to update relevant accounting knowledge in time so as to prevent credit and investment risks in practical work. Companies that implement the new accounting standards, the accounting statements by the four main tables and a statement of notes form the front, we have seen the composition of the first three main tables and the role of corporate financial analysis, this issue will continue to explain the fourth main table and The report notes the content and role, so that bank creditors to establish a systematic and complete knowledge of the new accounting standards system.