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一、财务报告的意义、种类及编制要求 财务报告,亦称会计报告,是企业以帐簿为主要依据,向各类会计信息使用者提供企业财务状况和经营成果的书面文件。会计信息使用者包括企业现在和潜在的投资者、信贷者、企业管理当局、税务部门、企业职工和政府有关部门。会计信启。使用者所需的会计信息即有共同之处也有不同之点。因此,有时虽然需要编制特定的财务报告以满足个别
First, the significance of the financial report, the type and preparation requirements Financial reports, also known as accounting reports, is the enterprise based on the account books as the main basis for all types of accounting information users to provide the company’s financial status and operating results of written documents. Accounting information users include current and potential investors in enterprises, creditors, business management authorities, tax authorities, employees, and government agencies. Accounting letter Kai. The accounting information that users need is common and there are differences. Therefore, sometimes it is necessary to prepare specific financial reports to satisfy individual