(accountingfinancialstatements)第一节财务报表概述 ■反映企业某一特定日期财务状况的文件；■反映企业某一会计期间经营成果的文件；■反映企业某一会计期间现金流量的文件。资产负债表 利润表 现金流量表 （财务状况）资产、负债、所有者权益 （经营成果）收入、费用、利润 （现金流量）现金流入现金流出 财务情况说明书...
Understanding SFAS Statements of Financial Accounting Standards were published to address specific accounting issues, with a view to enhancing the accuracy and transparency of financial reporting. There was a lengthy public consultation about the potential consequences of a rule change before an SFAS was ...
账中,这里所说的分类账就是“T 字账” (T-account); 第四步,根据各个分类账借方和贷方余额,生成试算平衡表 (trial balance),检查复式记账借方和贷方余额是否相等; 第五步,根据财务报告的列示规则,以及资产、负债、所有者权 益、收入、支出的会计五要素,合并性质类似的账户,生成财务报告 (financial statements)...
The entire purpose of financial accounting is to prepare financial statements, which are used by a variety of groups and often required as part of agreements with the preparing company. In addition to management using financial accounting to gain information on operations, the following groups use f...
20.1 Statements of financial position and statement of profit or loss(上)。听TED演讲,看国内、国际名校好课,就在网易公开课
please verify your information and tap "back" to start again 您超出了企图的最大数字重新设置您的密码。 请核实您的信息并且轻拍“后面”再开始 [translate] aFinancial statements are the end products of the accounting process. 财政决算是会计过程的最后产物。 [translate] ...
Investors–They will need to see the numbers in order to decide whether the business is attractive enough to invest in. Banks– If a company wants a loan, the bank may request certain financial statements. This will allow the company to show that they have the ability to pay the loan back...
aPlease first with wet after the whole body 请首先以湿在全身以后 [translate] alimited partnership "Irtysh-Servis-LTD" 有限合伙“Irtysh Servis有限公司” [translate] afinancial statements are the end products of the accounting process 财政决算是会计过程的最后产物 [translate] ...
However detailed information on those fixed assets is not included in the statement of financial position. If the users want to learn more about those fixed assets, they need to note those fixed assets. What is the order of financial statements?
parent’s basis of accounting or the acquiree’s historical carrying amounts for the assets acquired and liabilities assumed in its separate financial statements. Use of the acquirer’s basis of accounting in the preparation of an acquiree’s separate financial statements is called “pushdown ...