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| 摘要: |
| 会计报表附注是公司财务报告不可缺少的组成部分,是对财务报表本身无法或难以充分表述的内容和项目所作的补充说明与详细解释.长期以来,外部信息使用者往往重视财务报表的阅读,而忽视会计报表附注.现在,越来越多的有识之士认识到正确解读会计报表附注是对企业进行财务分析不可替代关键环节.投资者、管理者和其他相关利益者应充分认识会计报表附注的作用、内容、解读和分析技巧等. |
| 关键词: 会计报表附注 作用 解读和分析 |
| DOI： |
| 分类号:F231 |
| 基金项目: |
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| Analysis of notes of accountant statements |
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XU Qian TANG Li
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| Abstract: |
| The notes of accountant statements are necessary components of financial statements and are detailed explanation and supplement of financial statements. The users of outer information focus on reading financial statements and ignore the notes. More and mo |
| Key words: notes of accountant statements,function,explanation and analysis, |
