会计报表附注

会计报表附注编制和审计存在的问题及分析

The Problems and Analysis of Making Accounting Reports Annotations and Audit

第二章主要对财务报告的表外信息（会计报表附注）进行研究。

The second chapter talks about financial report information outside report .

论会计报表附注对财务分析的影响

On the Influence of Report Form of Accounting on Finance Analysis

上市公司会计报表附注披露规范的研究与分析

Perfecting the Disclosure Regulation of Report Affixation of Listed Companies in China

完善会计报表附注提高会计信息的质量

Perfecting the annotation of accounting statement and improving the quality of accounting

中小企业会计报表附注的编制

Compiling method for annotations of accounting statement in small and medium-sized enterprises

对编制会计报表附注的认识

Understanding on making explanatory notes of financial statement

相关信息披露主要是通过会计报表附注实现。

The disclosure of relevant information is made by adding notes to accounting statements .

中期会计报表附注的披露与分析

Issuance and Analysis of Interim Accounting Report Annotations

仅有利润分配方案，而未最后决定的，应当将分配方案在会计报表附注中说明。

A distribution of profit plan which is not yet approved is to be identified in notes to the financial statements .

现在，会计报表附注已成为企业对外报送财务报告不可缺少的重要组成部分，因此，研究会计报表附注的编制要求和编制方法非常必要。

Therefore it is necessary to make study of the principles and method of compiling the appended note to the accounting statement .

摘要现行有关会计报表附注的规定，部分背离了会计的重要性、相关性原则，且操作性不强。

The current regulations concerning the notes of accounting report contradict the principles of accounting importance and relevance let alone the difficulty of operation .

增加反映林木类生物资产价值变动状况明细表，在会计报表附注中增加强制信息和自愿性信息的披露内容。

So add schedule reflecting value in the change of biological assets and add compulsory information and voluntary disclosure content in the accounting statements .

应该增加会计报表附注的内容，以更好地满足各会计信息使用者的需要，同时在企业内部设立预测、决策或管理会计部门，以提供相关决策信息。

We should add some new contents to notes to financial statement of Prediction , Decision and Management Accounting to provide relative information for decision .

掌握中期会计报表附注披露的内容、要求是保证其披露充分、准确的基本条件；

A good enquiry into the contents and requirements issued by interim accounting report annotations is the pre-condition of the issuance 's completeness and accuracy ;

融资租入的固定资产应当比照自有固定资产核算，并在会计报表附注中说明。

Fixed assets financed by leasing shall be accounted mutatis mutandis to selfowned fixed assets and shall be indicated in notes to the financial statements .

因此，实践中为了满足单位或社会对人力资源信息的需求，可以通过会计报表附注反映人力资源的情况。

Therefore , to meet the demands of business enterprises and society , we can disclose the information of human resource with annotations of financial statement .

会计报表附注是会计报表的重要组成部分，是对会计报表本身无法或难以充分表达的内容和项目所作的补充说明和详细解释。

The annotation of accounting statement is the important segment of accounting information statement , which supplements or makes a detailed description about the contents or items those could not be fully expressed by accounting statement .

会计报表附注是对资产负债表、利润表和现金流量表的补充披露，它可以增进会计信息的可理解性，促使会计信息充分披露。

As a supplementary disclosure to balance sheet , profit statement and cash flow statement , the appended note to the accounting statement increases the comprehensibility of the accounting information and hence a more sufficient disclosure of the information .

因此，应细化会计报表附注内容，增加人力资源、自然资源消耗和环境信息等资料，引入相关部门对企业的综合评价，使会计报表使用者能更全面地了解企业概貌。

The notes , which facilitates readers concerned in understanding the company more thoroughly , should include more details such as the information of environment , of human and natural resources consumption , and of the comprehensive evaluation by relevant organizations .

为此政府相关职能部门、企业、审计中介机构都要重视会计报表附注的编制，对财务人员进行必要的培训，提高附注编制的质量和水平。

Therefore , the relevant functional department of the government , company , the agency of the audit institution must think much of the making of Accounting Reports Annotations . Trainings should be given to the accountant in order to improve the quality of the Accounting Reports Annotations .

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 .

财务会计报告由会计报表、会计报表附注和财务情况说明书组成。

Financial and accounting reports are composed of accounting statements , the affiliated notes to the accounting statements and the explanatory statements on financial conditions .

通过对资产弃置义务会计处理信息披露原则进行理论分析与构建，本文的研究表明，会计报表附注是资产弃置义务会计处理信息披露的重要形式。

Due to theory analysis and construction of principle of disclosure of accounting information disclosure , this study shows that notes to the financial statements are important forms of ARO accounting information disclosure .

针对会计人员信息的充分披露要求和企业报告模式及财务报表的未来发展趋向，阐述了会计报表附注的重要性。

This article explains the importance of the annotations of the fiscal report forms from the demands of the fiscal information exposure , the report mode of the companies and the future development tendence of the financial report forms .

《小企业会计制度》与《企业会计制度》在使用范围、会计核算基本原则、会计科目设置、帐务处理、会计报表及附注等方面既有区别，又有联系。

On the aspects of use scope , basic principles of financial accounting , accounting title setting , account disposal , accounting statement and annotations , " small enterprise accounting system " and " enterprise accounting system " are both different and relative .

作者认为合并会计报表审计的内容，应当为合并范围的审计，会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。

The author inquires into the practical consolidated financial statement auditing , which includes auditing the consolidated range , the accounting policy , the individual financial statements of individual companies , the procedure making consolidated financial statements , the consolidated financial statement annotations . etc.