财务报表附注

其中，财务报表又分为基本财务报表、财务报表附注和财务报表附表三部分。

The financial statement includes basic financial statement , notes to financial statements and its attachments .

证券监管部门应进一步改进对于递延所得税的核算和披露规范，在财务报表附注中也可以充分的披露递延税款的变动情况。

Securities regulatory authorities should further improve the deferred income tax accounting and disclosure norms , the notes to the financial statements can also be full disclosure of deferred tax movements .

财务报表附注：国际比较与改进

Notes of Financial Statements : International Comparison and Improving Strategies

从会计信息充分披露看财务报表附注的重要性

The annotations of report forms is important to fiscal information

对财务报表附注信息披露若干问题的研究

Discussion on Disclosure of Information of Financial Statement Annotations

上市公司财务报表附注披露存在的问题、原因及改进

Problems Existing in the Disclosure of Notes on the Financial Statement of Chinese Listed Companies and Its Reasons , Amelioration

本集团及本公司于年内之储备变动载于随附之财务报表附注23。

Movements in reserves of the Group and the Company during the year are set out in Note 23 to the accompanying financial statements .

财务报表附注是企业财务报告不可或缺的重要组成部分，附注披露的信息具有附属性、解释性、补充性、建设性。

The financial statement annotations are indispensable components of enterprises ' financial reports , with attached nature , explanation nature , supplementary nature and constructive nature .

表内确认主要指经理人股票期权信息在资产负债表、损益表和现金流量表中的确认。而表外披露则指经理人股票期权信息在财务报表附注中的披露。

Disclosure includes the recognition of ESO in financial statements which consist of balance sheet , income statement and the statement of cash flow and disclosure note .

第五章通过信息充分披露增进市场有效性&信息披露形式与内容从会计信息充分披露看财务报表附注的重要性

The title of this dissertation is " Efficient Market Hypothesis and Full Disclosure of Information " . THE ANNOTATIONS OF REPORT FORMS IS IMPORTANT TO FISCAL INFORMATION

表内各主要报表项目应标有附注编号，并与财务报表附注编号相一致。

The major statement items in the statements shall be marked with the note number , which shall be consistent with the note number of the financial statements .

本公司股本及雇员购股权计划之详情分别载于随附之财务报表附注21及22。

Details of movements in share capital and the employee share option scheme of the Company are set out in Notes 21 and 22 , respectively , to the accompanying financial statements .

通过与国际比较，可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。

Compared notes of financial statements of China with international practice , it can be found that there are conflicts between the norms , and the the disclosure is not sufficient and clear in China .

要解决这一问题，一要缩小税收政策与会计政策的差异，二是完善市场信息报价系统，三要逐步扩大稳健性原则运用范围，四是适当增加财务报表附注。

To solve these difficulties , four methods of closing the gap between tax policy and accounting policy , improving market information quotation system , continuously expanding the scope of application on conservatism and moderately increasing footnotes of financial statements .

金额较大的承付款项应在财务报表的附注中揭示。

Commitments that are material in amount should be disclosed in notes to the financial statements .

它们不是企业的负债，但如果金额较大，它们应在财务报表的附注中揭示。

They are not liabilities , but , if material , they are disclosed in footnotes to the financial statements .

财务报表及其附注所包含的内容主要反映上市公司财务状况、经营成果、以及现金流量方面的特征。

Financial statements and notes contained in the listed companies mainly reflects the financial position , operating results and cash flow characteristics .

第七十一条如果公司被出具了无法表示意见或否定意见的审计报告，则在披露年度报告摘要时须公布审计报告正文、财务报表及附注全文。

Article71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion , the text of the audit statement , the financial statement and its notes shall be disclosed in the summary of the annual report .

然而我国上市公司公开披露的信息主要是传统的财务报表信息及其附注。

However , the information our Listed Companies reveal is mainly the conventional financial statement and the notes .

介绍了分析企业财务会计报表及附注的方法，使财务会计报告的使用者，能通过分析报告从不同角度及时了解企业的信息，作出科学的决策。

Introduces the analysing methods of enterprise financial accounting reports and annotations for its users to timely understand and grasp the enterprise informations by analysing reports , to make scientific policy .

财务报表、附表及附注

Financial statements , schedules and notes

同时，在财务报表内和报表附注中充分、完整地披露相关的信息，以利于财务报告使用者正确理解所确认的未实现的利得和损失及其对当期财务业绩的影响。

Meanwhile , the related information should be presented and disclosed in the financial statements and the notes to them fully and completely , to help the users of financial reports to understand the unrealized gains and losses recognized and their implication to current financial performance .

政府财务报告由政府财务报表和财务报告附注构成，由政府财务会计系统产生。

The government financial report consists of government financial statements and the notes to financial statements , produced by the government financial and accounting system .

国外的文献主要提到财务报告的内容不仅包括财务报表和报表附注还应该包括其他可以帮助投资人和债权人决策的其他报告。

Foreign literatures mention the content not only include financial statements and notes , but also include other reports which help people make a decision .

企业的管理者，投资人以及其他利益相关者了解企业经营状况的最好途径就是审阅企业的财务报表，通过阅读企业的财务报表及报表附注基本可以满足信息使用者的需求。

The best way to understand the business situation of business managers , investors and other stakeholders is to examine the financial statements , it can basic meet the needs of information users .

财务报告是财务会计系统的最终产品，财务报告包括财务报表、附注及其他应在财务报告中披露的相关信息。

As the final product of the financial accounting system , the financial report is consist of the financial statements , notes and some other information which should be included in .