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在企业和个人的投资活动日益多样化的今天,人们将越来越多地面对企业的财务信息。通过对企业财务信息的了解、对企业财务状况的判断,投资者将作出自己的投资决策。本文拟对企业财务信息的内容以及对财务信息的认识问题进行讨论。一、企业财务信息的内容企业的财务信息,通俗地说,就是反映企业财务状况的信息。它是指包含其基本财务报表、附表、报表附注及财务情况说明书等内容的统一体。 (一)基本财务报表一般而言,基本财务报表是由企业会计
Today, as businesses and individuals increasingly diversify their investment activities, people will face increasing numbers of companies' financial information. Through the understanding of corporate financial information, corporate financial judgment, investors will make their own investment decisions. This article intends to discuss the contents of the enterprise's financial information and the cognition of the financial information. First, the contents of corporate financial information Enterprise financial information, in short, is to reflect the financial status of the enterprise information. It refers to include its basic financial statements, schedules, statement of financial statements and statements and other content of unity. (I) Basic financial statements Generally speaking, the basic financial statements are business accounting