关于中期财务报告编制几个实务问题的思考

中期财务报告，是指以短于一个完整的会计年度的报告期间为基础编制的财务报告。与年度财务数据相比，中期会计计量要在很大程度上依赖于估计，因此，中期财务报告的编制将面临更多的主观性和技巧性问题。如何对这些问题采取相应的规范以保证中报信息的可靠性和相关性，具有重要的现实意义。本文将借鉴国际会计准则和其他国家的先进经验对此问题作一探讨。一、季节性问题所谓季节性问题，是指某些生产或销售季节性很强的企业（如农牧业、旅游业、建筑业、某些零售业等）的收入和成本费用在中期的确认和计量问题。季节性问题处理的得当与否，…     

编制中期财务报告应注意的几个问题

财务会计报告所提供的会计信息质量好坏,直接影响会计信息使用者做出正确的判断和决策。然而,投资者要想及时有效地了解公司的财务状况、经营成果及其现金流量,他们已不再满足于传统的年报,而对于中期财务报告的编制要求也越来越迫切。本文探讨了编制中期财务报告应注意的几个问题。     

浅谈中期财务报告独立观的研究问题

随着社会经济环境的变化,中报信息披露逐渐引起了社会公众的重视。由于不同国家所处的社会经济、政治、文化背景的不同,编制过程中可能面临不同的具体环境,因而各国中报准则存在着一定的差异。本文旨在通过重点分析中报的独立观的研究,以达到能在中报编制中能做到准确无误反映客观的目的。     

浅谈中期财务报告几个问题

随着社会经济的快速发展,年度财务报表已经很难再满足各种信息需求者的需要,中期财务报告成为了必不可少的补充,但由于我国资本市场仍然处于年轻阶段,并不十分成熟,在信息披露这方面存在不少问题。本文简单介绍中期财务报告的概念及理论基础,提出几个国际财务报告中存在的问题以及解决办法和建议。     

谈中期财务报告的编制原则和方法

中期财务报告已在全世界范围内受到广泛关注,那么编制“中报”的原则是什么？“中报”的方法是什么？本文试就这些问题加以阐述。     

浅谈我国中期财务报告

本文通过分析中期财务报告两大观点的优缺点,进而提出了我国中期财务报告在理论和实务发展中的几点建议。     

浅谈中期财务报告

2001年11月2日颁布了《企业会计准则——中期财务报告》准则,其内容进一步明确了中期财务报告附注至少包括的信息,增加了会计政策变更、会计估计的规定等。可以有效防范上市公司人为调节利润,规范中期报告的编报,提高上市公司财务信息质量,产生深远的影响。     

中期财务报告若干问题之浅见

本文从中期财务报告的理论基础出发,介绍了"独立观"一体观"两种主要的理论基础。根据现状我国采用"独立观"能更有效地遏制会计信息失真,但我国中期财务报告还是存在很多问题。例如:信息的可靠性较差、信息的及时性不够、信息的披露不够充分等。针对以上三大问题,笔者认真分析原因,提出一些建设性意见。     

中期财务报告所得税的会计问题探讨

《企业会计准则——中期财务报告》的发布和实施对提高我国上市公司会计信息披露的质量和及时性,规范上市公司中期财务报告的编制,保护投资人的利益具有重要的作用。然而准则在具体实施过程中,也遇到一些会计问题,所得税会计问题就是其中之一。我国的所得税征缴实行的是按年计征,分月或分季预缴,年终汇算清缴,多退少补。因此准确的所得税应交纳数额和所得税费用只有在年终时才能知道。税收法规规定允许在应纳税所得额中扣除的项目的数额也必须以全年的经营业务数据来确定,例如:税法规定可以在应纳税所得额中扣除的企业的年度广告费和业务宣传费,与生产经营有关的业务招待费等都是以年度主营     

浅谈岩土工程勘察过程中应注意的问题

岩土工程勘察工作是一项系统工作,在勘察过程中会遇到不同的问题,本文笔者就自身的经验对勘察过程中遇到的相关问题作以阐述,供同行参考.     

在锅炉烟尘浓度测试过程中应注意的问题初探

本文系统论述了在测试锅烟尘浓度过程中产生误差的原因,并且逐一分析了避免产生误差的解决方法,从锅炉的类型到使用监测仪器,监测方法等。     

钢筋混凝土框架施工注意问题

在框架结构中,节点作为联系整个结构体系的枢纽,既是承受梁、柱、板等各种荷栽的受力点,也是模板、钢筋、混凝土工程等多种交汇施工的重要部位,在实际施工中存着各种隐患.所以在施工中应该提高对抗震节点重要性的认识.     

探析国际贸易履行过程中货主应注意的问题

笔者首先针对2010年以来,在我国国际贸易履行中出现的实际案例,探析产生的问题,然后提出货主在国际贸易履行中防止这些问题发生应采取的措施,最后阐述了货主掌握国际贸易履行过程应注意问题的作用.     

罗马私法课程设计应注意的几个问题

罗马私法在课程设计时,应当以民法学为向导:合理分配课时,设计授课内容,应明确课程名称、简化绪论部分内容,淡化历史性描述.应以民事司法实践为向导,坚持课程设计过程中的古今比较.     

浅谈如何加强建设项目财务管理

文章对建设项目财务管理中存在的一些主要问题,阐述了加强建设项目财务管理的主要措施,仅供大家做些参考.     

The relationships of financial literacy with both financial behavior and financial well-being: Meta-analyses based on the selective literature review

This study conducted meta-analyses of the relationships between financial literacy and both financial behavior and financial well-being. Peer-reviewed articles published on financial literacy in the field of consumer studies were collected by July 29, 2020. Fourteen articles were eligible for the meta-analyses. The results showed positive relationships of financial knowledge with desirable financial behavior and financial well-being. Our comparison of objective and subjective financial knowledge indicated that subjective knowledge had stronger relationships with both financial behavior and financial well-being than objective knowledge. These two types of knowledge also had different paths to financial well-being in that subjective knowledge had both direct and indirect effects on financial well-being through financial behavior, whereas objective knowledge only had an indirect effect. The relationship between financial knowledge and financial behavior appeared stronger in cross-sectional data than in longitudinal data. The implications of these results and possible directions for future consumer science research were discussed.     

对我国企业境外投资时应注意问题的探讨

随着经济的法展,对外的经济贸易已经是我国开放经济发展的一个重要的组成部分,并且这也是非常有意义的.本文就对我国企业从事境外的投资进行了分析,并指出了中间存在的缺点,提出相应的改进措施.     

对我国企业境外投资时应注意问题的探讨

随着经济的法展,对外的经济贸易已经是我国开放经济发展的一个重要的组成部分,并且这也是非常有意义的.本文就对我国企业从事境外的投资进行了分析,并指出了中间存在的缺点,提出相应的改进措施.     

Getting Cinderella to the ball: putting education at the heart of financial education

The recent banking collapse has called into question all activity related to financial services, from regulation to consumer protection, to financial education. Since the Organisation for Economic Co‐operation and Development's 2005 ‘Recommendations on Principles and Good Practices for Financial Education and Awareness’, there has been an increase in financial education activity, yet the world is a different place. The role of financial education, its scope and its potential, must now be critically analysed to help ensure its efficacy in supporting financial rectitude in challenging times. The authors draw on several years’ experience in the design and delivery of financial education programmes and debt prevention interventions, informed by their perspective as educationalists. In this theoretical commentary, they seek to influence the discourse on financial education, and position education as a foundational discipline in financial education. The authors identify potential risk to the future of financial education, engaging with the literature that questions the validity of financial education as an endeavour in consumer protection, which points to the dearth of empirical evidence to support its effectiveness, and which queries the efficacy of resourcing such initiative development. They argue that financial education focused on consumption cannot serve the citizen; rather, financial education must be rooted in the needs of the individual. Through these analyses, the authors highlight areas of further research, which when undertaken, can lead to more effective outcomes for all. This article introduces the concept of financial edification as an approach to financial education, predicated on the needs of the individual. In repositioning financial education as a pedagogical endeavour, the article asserts that financial education, when not driven by education, cannot achieve its true potential; it is time for Cinderella to go to the ball.