| 年度财务报告编制探析 |
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| 引用本文： | 梁盈莹.年度财务报告编制探析[J].企业科技与发展,2012(11):143-144. |
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| 作者姓名： | 梁盈莹 |
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| 作者单位： | 广西国际商务职业技术学院,广西南宁,530007 |
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| 摘 要： | 年度财务报告是本年度内财务报表及其附注与其他必须在财务报告中披露的相关信息和资料组成的文件。文章分析了财务报告编制的意义,总结年度财务报告编制前期工作的主要内容,分析年度财务报告编制过程应把握的关键环节,探讨年度财务编制过程面临的主要风险。
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| 关 键 词： | 财务报告 现金流量 资产负债 经营成果 |
The Compilation and Exploration of an Annual Financial Report |
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| Authors: | LIANG Ying-ying |
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| Institution: | LIANG Ying-ying (Guangxi International Business Vocational College,Nanning Guangxi 530007) |
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| Abstract: | An annual financial report consist of annual financial statement,its annotations,some relevant information necessary to be revealed in the report and related data.The paper analyzes the significance of the compilation of the financial report,summarizes the main contents while prepare to compile the report,points out the key links when compile it and the risk might face. |
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| Keywords: | financial report cash flow asset-liability operating results |
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