財(cái)務(wù)會(huì)計(jì)報(bào)告的意義與作用

財(cái)務(wù)會(huì)計(jì)報(bào)告

財(cái)務(wù)會(huì)計(jì)報(bào)告的意義和作用

一、財(cái)務(wù)會(huì)計(jì)報(bào)告的概念與內(nèi)容（一）概念財(cái)務(wù)會(huì)計(jì)報(bào)告是根據(jù)會(huì)計(jì)賬簿及其他相關(guān)資料編制的總括反映一定時(shí)期企業(yè)財(cái)務(wù)狀況和經(jīng)營(yíng)成果的書面報(bào)告文件。（二）內(nèi)容1、會(huì)計(jì)報(bào)表包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表及相關(guān)附表。2、會(huì)計(jì)報(bào)表附注

會(huì)計(jì)報(bào)表附注是指對(duì)會(huì)計(jì)報(bào)表的編制基礎(chǔ)、編制依據(jù)、編制原則和方法及主要項(xiàng)目等所做的解釋。（1）不符合會(huì)計(jì)核算基本前提的說明；（2）重要會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的說明；（3）重要會(huì)計(jì)政策和會(huì)計(jì)估計(jì)變更的說明；（4）或有事項(xiàng)和資產(chǎn)負(fù)債表日后事項(xiàng)的說明；（5）關(guān)聯(lián)方關(guān)系及其交易的披露；（6）重要資產(chǎn)轉(zhuǎn)讓及其出售的說明；（7）企業(yè)合并、分立的說明等。3剝、餃財(cái)仰務(wù)灣情徐況蠅說嶄明螞書財(cái)拿務(wù)宿情嘗況秘說即明歲書薪是帝對(duì)百企顫業(yè)助一框定支會(huì)成計(jì)傲期軋間會(huì)內(nèi)綿的色生拼產(chǎn)之經(jīng)度營(yíng)錢、芳資衫金卡周傲轉(zhuǎn)鈔和屑利筆潤(rùn)敲實(shí)否現(xiàn)埋及介其父分頸配萌情扭況坡的斯綜蓋合踩說稿明句。嬸一插般兔包抱括晚：（濤1貫）鼓企閥業(yè)釣生奴產(chǎn)劍經(jīng)姨營(yíng)席的散基孩本惱情憤況啦；警（盛2們）濁利秀潤(rùn)侮實(shí)伐現(xiàn)拾及旗其釀分松配瞞情茶況趣；奶（思3嶄）稠資況金佛增臣減屆和稿周茶轉(zhuǎn)永情畜況膨；命（邀4誼）啞對(duì)耗企賊業(yè)墾財(cái)臺(tái)務(wù)淹狀翠況報(bào)、食經(jīng)靜營(yíng)龍周遠(yuǎn)轉(zhuǎn)保和瘦現(xiàn)興金沸流家量綁有拴重伐大扒影袍響伴的撿事耽項(xiàng)捉。二菠、恰財(cái)嫂務(wù)疾會(huì)蒼計(jì)營(yíng)報(bào)蒸告陽的犬作姿用（禽1掛）梨為夜經(jīng)腰營(yíng)喂管榜理看提思供霉總壯括送、生集單中油的衡會(huì)茶計(jì)高信老息巧；（河2臂）酬為錘實(shí)思行畜會(huì)豪計(jì)脖監(jiān)嗓督節(jié)提纖供爪依閱據(jù)犯；（櫻3腿）倡為賢投鋪資黎者赴、農(nóng)債僵權(quán)不人就進(jìn)她行貢經(jīng)律濟(jì)瞇決塌策頁提伯供訓(xùn)資赴料遼。會(huì)披計(jì)凳報(bào)拳表免的拔分沸類轉(zhuǎn)及奇編抽制訊要堡求一鉤、哄會(huì)邊計(jì)論報(bào)政表世的噴分勢(shì)類企勝業(yè)罩財(cái)錯(cuò)務(wù)睬報(bào)叨表子可紋分將為拾月榮度侍財(cái)響務(wù)飼報(bào)鵲表齡、弄季模度往財(cái)話務(wù)況報(bào)糠表劑、額中核期麻財(cái)奪務(wù)梨報(bào)金表封、沾年肯度舌財(cái)賤務(wù)吳報(bào)辯表二關(guān)、雁編衰制溜會(huì)嚴(yán)計(jì)膚報(bào)須表巾的肚基芳本鋸要番求（異一莫）挑數(shù)僻字灶真啊實(shí)（根二梯）久內(nèi)鴨容長(zhǎng)完屆整（卡三兼）政說鵲明樸清騙楚（蜻四溜）勢(shì)報(bào)科送休及伐時(shí)資癢產(chǎn)血負(fù)董債洋表要的屬編研制一緞、詳資榨產(chǎn)矩負(fù)透?jìng)惚砑椎氖⒁獍戳x（家一工）分概著念資筋產(chǎn)陶負(fù)后債犬表命是同總已括朗反撇映失企斜業(yè)范在霜某態(tài)一榆特傳定裝日苗期饞資辮產(chǎn)鞏、何負(fù)缸債振和儲(chǔ)所高有由者黑權(quán)月益臂及諒其延構(gòu)怒成犬情例況顆的可會(huì)獨(dú)計(jì)叼報(bào)璃表強(qiáng)。資堤產(chǎn)怒負(fù)等債竟表昨依阻據(jù)或“粥資座產(chǎn)飛=蠻負(fù)侮債謎+桂所侮有陸者渴權(quán)圍益巷”禽的偉會(huì)旅計(jì)避恒丹等秤式軟設(shè)混置匪和何編羊制煌。資應(yīng)產(chǎn)挽負(fù)甩債吐表腦是餓一珍種蔽靜嘆態(tài)畢報(bào)饒表稈。（咽二鳳）尚編晝制府資走產(chǎn)附負(fù)樣債帖表絕的寒作刺用1梁、除可回以凝掌葬握?qǐng)A企仗業(yè)份擁集有尖的旁經(jīng)統(tǒng)濟(jì)際資飽源始及橋其真分州布梳狀醬況握；2墊、長(zhǎng)可民據(jù)翁以榮了升解蛙投骨資惜者幻玉和腐債折權(quán)美人稿的待權(quán)侵益思；3挺、鋒可慨據(jù)想以撤分彈析同企柔業(yè)忘的劑償郊債主能撲力砌和莊資賄產(chǎn)扇營(yíng)倦運(yùn)均情泊況齒。二芒、欄資扔產(chǎn)派負(fù)鍛債茄表妖的踢結(jié)塘構(gòu)大和杏內(nèi)染容（怕一進(jìn)）臣資川產(chǎn)幣負(fù)志債圾表棉的克結(jié)屯構(gòu)1穗、肺資參產(chǎn)柴負(fù)椒債裁表吩分醒為先基掙本噴內(nèi)漢容逆和像補(bǔ)講充拴資磁料牢兩沸部脾分齡。2燒、洽實(shí)本務(wù)遭中幟，情通拒常母采動(dòng)用勉左覺、比右定雙延方傻相丟互興對(duì)教照滲的夕賬胖戶灣式尚報(bào)滲表餡結(jié)強(qiáng)構(gòu)舌。胡其念中濱，柄報(bào)竊表綠左將方膛列猾示慘資公產(chǎn)放項(xiàng)尿目錫，濱報(bào)辣表取右喬方件列車示包負(fù)哪債槍項(xiàng)落目庸和監(jiān)所暫有轟者筐權(quán)羊益者項(xiàng)宇目哀。3潮、忘報(bào)法表液左萬方春合妄計(jì)滲數(shù)封等描于職報(bào)帆表費(fèi)右皮方咳合角計(jì)遇數(shù)紙。駕即呈資鐘產(chǎn)野總呀額州等仿于構(gòu)負(fù)賤債脆和賽所寫有曬者盲權(quán)感益才總膛額鳴合父計(jì)單，悄該雞報(bào)館表泳結(jié)憂構(gòu)遮的凡特享點(diǎn)還在捐于氧突刊出利報(bào)壁表陳項(xiàng)跑目裹的佛平手衡抖關(guān)格系誰。4沫、荷資賓產(chǎn)斑負(fù)若債畏表歪還柿有相報(bào)漲告波式貼的洗報(bào)分表鐮結(jié)汪構(gòu)截，期即壩采塘用桌上惹下露雙屆方押相料互娘對(duì)胃照朋的聞垂糧直技式壁報(bào)教表細(xì)結(jié)應(yīng)構(gòu)諒。（斑二粉）賞資蹈產(chǎn)巡壽負(fù)連債柳表騾的郊內(nèi)嘩容1蠶、逼資般產(chǎn)終負(fù)對(duì)債暗表持基粘本籃內(nèi)捷容手分巾為嚷資碎產(chǎn)檢、陳負(fù)私債寫和刮所鵝有也者湯權(quán)迷益濟(jì)三釘類石項(xiàng)匠目洗。2塞、忌資展產(chǎn)潛類穿項(xiàng)螞目棵以克能呀否嘗改剪變番和維變墊現(xiàn)隊(duì)速癢度來的災(zāi)快絹慢諒作黑為都項(xiàng)礦目喚排塔列唱標(biāo)右準(zhǔn)柄。伯按軍照剪流柜動(dòng)旱資獻(xiàn)產(chǎn)磚、浸非辜流拍動(dòng)雪資外產(chǎn)倒進(jìn)主行犁分愛類靠并地分無項(xiàng)廣列聾示粉。（寫1遠(yuǎn)）磁流拘動(dòng)極資顯產(chǎn)噸項(xiàng)限目壘：曲包軟括捐現(xiàn)昂金傻及棍各撿種敏存鏡款肆、瞇短盯期蛙投盤資腹、騎應(yīng)挽收好票筋據(jù)白、它預(yù)撈付屯帳欄款釀、雙其盜他摧應(yīng)語收菊款悟、蕩存沒貨驕等盤；（手2肺）藝非槽流必動(dòng)因資藝產(chǎn)蚊項(xiàng)構(gòu)目譜：撲包規(guī)括烘長(zhǎng)蓄期懶投事資泉、巧固罰定思資餅產(chǎn)搏、謙在彩建把工危程遷、牽無吹形慰資布產(chǎn)晶、葡遞許延吵資智產(chǎn)桿、土其夸他填資逆產(chǎn)掙等輕。3饅、卵負(fù)奸債蒙類遵項(xiàng)乎目立以稱償季還住期慶限撤的桶長(zhǎng)房誠(chéng)短皆作頸為軌項(xiàng)藥目鬧排晴列次標(biāo)運(yùn)準(zhǔn)阿。育按卷照僻流臟動(dòng)巖負(fù)牲債堅(jiān)、仿長(zhǎng)竟期屋負(fù)溜債次進(jìn)芬行減分堤類懶并衡分沈項(xiàng)淡列偷示后。（磨1獎(jiǎng)）退流徒動(dòng)唇負(fù)正債愿項(xiàng)曠目匯：本短君期套借美款巷、滿應(yīng)繩付宵票麗據(jù)曾、頸應(yīng)雀付精帳畢款暮、告預(yù)棋付勤帳木款考、鞠應(yīng)森付擦工印資以、種應(yīng)殿交囑稅鍋金煤、滅應(yīng)刑付彎利艘潤(rùn)禿、迷其療他禽應(yīng)悲付亭款度、回預(yù)抗提承費(fèi)名用鉗等僅；（音2冶）偏長(zhǎng)驚期恐負(fù)門債食項(xiàng)砍目界：定長(zhǎng)男期腹借弦款喇、揚(yáng)應(yīng)摔付亦債孫券鴨、杜長(zhǎng)繳期微應(yīng)覺付掩款糧等備。4化、鼓所池有雕者芝權(quán)姐益飽類偵項(xiàng)萬目舟以烈其穩(wěn)永勇久被性犁程鞭度告的源高蠟低浩作悅為今項(xiàng)場(chǎng)目燦排怖列貫標(biāo)柱準(zhǔn)王。窗一蹦般傲按孤照旱實(shí)猴收違資鉗本習(xí)、刮資紀(jì)本餓公謠積脈、逢盈鐵余彎公梢積忽、撇未虎分扶配壤利及潤(rùn)咬等衡項(xiàng)史目瓣分猛別溪列盞示萄。5攤、另資汗產(chǎn)途負(fù)槍債各表輩的體補(bǔ)孟充略資念料甩部妹分閘，愁列秋示惜和乎說筐明胳資賓產(chǎn)繳負(fù)蔬債楚表助中趨有只關(guān)圓重敏要扛項(xiàng)檔目陪的弄明丸細(xì)欣資犬料西以頑及湖其隆他雄有踏助躍于劣理希解若和療分順析壓資丹產(chǎn)蟻負(fù)林債各表倚的鹽事愚項(xiàng)夸。三跳、違資張產(chǎn)蹄負(fù)疤債顏表怒的土編鐮制資銳產(chǎn)逝負(fù)譽(yù)債撈表叫作唱為字一向個(gè)腥靜神態(tài)商報(bào)畢表非，此其催全霉部附指在標(biāo)啟均史依館據(jù)客有恭關(guān)欲賬灑簿推的虧余帶額變直胞接躲或拖經(jīng)虛分脾析秒、鬧計(jì)筆算閘后盼填窮列賭。塊其奮具斷體列方流法萄為茄：（眾一掀）吼資牌產(chǎn)耀負(fù)農(nóng)債文表筒中光絕甘大任部配分華項(xiàng)瀉目幣都匹可洋根惹據(jù)傾總先分裝類虎賬屈戶嘆的粱余突額翅直建接址填孔列堅(jiān)；如待：校應(yīng)丑收栽票絲式據(jù)企、插其精他中應(yīng)拍收徹款寒、尺待刺攤算費(fèi)遣用冰、尖固丑定灶資純產(chǎn)妥原巾價(jià)得、識(shí)累很計(jì)傳折噸舊株、設(shè)短趣期英借渡款厭、戚應(yīng)帥付峽票豎據(jù)跌、己應(yīng)桶付脆工典資促、嚼應(yīng)攔付蒜福臺(tái)利娛費(fèi)寄、始應(yīng)譜付喜股共利泳、勵(lì)應(yīng)莫交柜稅卵金秩、門其迷他果應(yīng)竄交偵款豪、上其鍬他站應(yīng)緩付廟款野、礦長(zhǎng)斤期根借球款纏、胖實(shí)悉收薯資拳本化、鹽資普本琴公與積繪、嶄盈偏余厚公保積豈等階項(xiàng)湯目寸。（踏二蟲）丹根袖據(jù)纖總族分套類足賬躺戶艙有巾關(guān)輔賬淺戶殖余剛額謹(jǐn)合亭計(jì)別數(shù)襖填泡列黨。如溉：街貨偷幣豎資專金豬、槽存楊貨草等皆項(xiàng)亞目鐮。（活三窮）豬根偏據(jù)姓總把分優(yōu)類妙賬蛙戶出有麥關(guān)蓋賬劈燕戶絨余膊額撕相姨減債后怨的俘差嗎額序填解列揚(yáng)。如最：央應(yīng)亂收盲帳錢款蔥凈且額合、們固誕定張資促產(chǎn)糞凈兄值糊、剖未謊分費(fèi)配判利集潤(rùn)隊(duì)等反項(xiàng)杜目腫。（贈(zèng)四棉）慣根肆據(jù)碗明籌細(xì)軟分訊類踩賬茄戶遍有錄關(guān)均賬球戶張余志額勿分磨析邀、頸計(jì)雅算務(wù)后揪填能列餡。如跳：弓應(yīng)帥收?qǐng)?zhí)帳業(yè)款但、地預(yù)射付閃帳且款請(qǐng)、緒應(yīng)含付灣帳賀款邊、辯預(yù)汗收四帳拐款注、槍待箏處朱理浩流視動(dòng)承資秒產(chǎn)音凈旁損涂失儀、由一鉛年熟內(nèi)猛到少期趣的悠長(zhǎng)戀期抽債緒券賓投跪資蓬、揀一記年和內(nèi)齊到魂期束的襯長(zhǎng)萬期伯負(fù)膏債宮等防項(xiàng)蜘目點(diǎn)。利墊潤(rùn)究表融的架編河制一耗、昏利絨潤(rùn)言表昨的轉(zhuǎn)意唯義（神一濾）撕概尿念利漠潤(rùn)踢表初是頓反愁映也單侮位扶在夢(mèng)一皺定譜會(huì)績(jī)計(jì)責(zé)期拋間運(yùn)的酸經(jīng)夜?fàn)I皇成濾果務(wù)情泰況粒的狼會(huì)倚計(jì)儀報(bào)伙表俊。（盤二餃）酒理初論映依惰據(jù)利微潤(rùn)購表筆依除據(jù)申“撐營(yíng)姓業(yè)炒利亞潤(rùn)丙+繪投告資斤凈壇收將益鍋+釣營(yíng)按業(yè)濁外燒收光入往-艱營(yíng)北業(yè)戰(zhàn)外生支瞇出文=歸利埋潤(rùn)店總曉額離”因的岔計(jì)稿算刊公醉式畜為蠶基劫礎(chǔ)腿。（謎三太）聞作雷用1聾、遲了錫解淡企史業(yè)忠利盒潤(rùn)竟形哪成言情焰況奏，獻(xiàn)據(jù)衣以齊分歇析塵企殺業(yè)教經(jīng)鞏營(yíng)鹿目江標(biāo)總及卻利竊潤(rùn)朱計(jì)競(jìng)劃換的域執(zhí)麗行匪結(jié)張果拼，滅分圖析煌企栽業(yè)袖利始潤(rùn)榨增塔減弦變卵動(dòng)惕的著原珍因硬。2伏、揮分露析苗評(píng)變價(jià)脹企衣業(yè)宇的瞞獲脫利久能蚊力瓣，掃預(yù)處測(cè)頑企均業(yè)噸未世來袖的甘盈醋利航趨長(zhǎng)勢(shì)僵。二紀(jì)、懲結(jié)稿構(gòu)物：（漸一毒）紅格烏式1缺、燒多紛步蓮式敗報(bào)料表炮結(jié)隨構(gòu)2反、僚單象式辣式離報(bào)溫表匆結(jié)幟構(gòu)（捎二柴）蛙具嗚體面結(jié)騙構(gòu)1盤、稍第貫一底部尾分凡：竟提帆供丹主束營(yíng)售業(yè)雹務(wù)屆利子潤(rùn)住形肯成2記、角第索二未部蘭分學(xué)：倚提妨供勵(lì)營(yíng)娛業(yè)莖利典潤(rùn)羨形椅成3緊、作第戲三混部賴分格：騎提垂供琴利王潤(rùn)穴總則額著形剖成4輛、楊第送四觸部旁分逼：側(cè)提棍供厘凈眠利托潤(rùn)衫形欣成三黨、推利僚潤(rùn)螺表泥的騎編饞制琴方筍法（省一釋）云“豆本挑月踏數(shù)補(bǔ)”壩的柿編評(píng)制攻方閥法1桐、談?chuàng)塾信潢P(guān)紗賬樹戶后的股發(fā)總生念額鋤分抵析射填對(duì)列專。都一幸般晃包豆括易如越下筑項(xiàng)拿目奶：“堪主士營(yíng)提業(yè)反務(wù)沸收的入尖”創(chuàng)、粱“棍主章營(yíng)尺業(yè)攝務(wù)則成慶本旱”刻、置“飾主壯營(yíng)噸業(yè)膽務(wù)剃稅怖金劃及會(huì)附旋加荷”劫、您“窯營(yíng)陵業(yè)稍費(fèi)池用河”拼、禮“晉管燦理壘費(fèi)弟用奧”撒、榮“扇財(cái)駝務(wù)乎費(fèi)拌用波”猾、“攔補(bǔ)例貼觸收荒入主”爽、享“犧營(yíng)好業(yè)雜外報(bào)收飾入?！狈?、足“絲式營(yíng)握業(yè)巾外曬支逮出貧”光、勇“截所兆得屋稅喇”浪。2商、殘據(jù)域有施關(guān)兔賬滔戶愉的些發(fā)羨生打額禍分指析朱計(jì)沖算呀填扇列據(jù)。折一灣般坊包疲括咽如家下討項(xiàng)杜目摸：撈“盲其布他鴨業(yè)龍務(wù)康利亡潤(rùn)神”裕和陪“暑投輪資純收細(xì)益矩”鍋。3核、零據(jù)墳表尺中插相外應(yīng)月項(xiàng)剃目矛計(jì)練算脊填客列聲。襯一重般益包惑括搞如斤下曉項(xiàng)織目場(chǎng)：班“西主手營(yíng)怨業(yè)餅務(wù)永利盤潤(rùn)彈”推、麻“慚營(yíng)垃業(yè)淘利雪潤(rùn)澇”弟、軌“駁利堆潤(rùn)際總馬額毯”智、崇“蜓凈爐利慨潤(rùn)嫁”掠。（貿(mào)二會(huì)）得“暢本費(fèi)年堤累夢(mèng)計(jì)墾數(shù)哄”剝的翼編泛制蝕方定法亞。始據(jù)腫上郊月經(jīng)利來潤(rùn)窩表山“旨本戀年擠累黃計(jì)怪?jǐn)?shù)淚”鋒加往上護(hù)本滾月傻利鬼潤(rùn)贊表追“惜本魄月屢數(shù)紫”起之蘋和禿填軋列敘。一閑、唇現(xiàn)份金徐流房誠(chéng)量邀表恨的方意爺義1券、毅現(xiàn)幼金刃流持量泰表級(jí)的朋概弊念2敵、輛現(xiàn)次金余與上現(xiàn)鉆金污等匆價(jià)渠物懼的養(yǎng)概邁念3沸、號(hào)現(xiàn)惑金全流嗚量劍的攏概伶念4遮、增現(xiàn)欺金敬流賀量講表柄的織作團(tuán)用二加、袋現(xiàn)袖金萍流灶量劉表悔的握結(jié)灣構(gòu)（看一槽）屬基詞本選報(bào)桶表1索、尖經(jīng)杏營(yíng)哭活制動(dòng)央所掩產(chǎn)崖生尿的臥現(xiàn)尿金臂流奮量2洲、密投議資滾活毯動(dòng)透所營(yíng)產(chǎn)亞生秘的羨現(xiàn)震金繩流費(fèi)量3肆、仙籌滴資綿活否動(dòng)否所含產(chǎn)之生的的動(dòng)現(xiàn)航金行流雁量現(xiàn)析金媽流醫(yī)量半表4聾、兄匯雁率淚變芝動(dòng)刊對(duì)旺現(xiàn)祝金畝的笛影純響5宣、晚現(xiàn)竟金慢及狐現(xiàn)怪金僑等撫價(jià)劃物錦凈賀增凈加醬額（襯二添）父補(bǔ)塔充械資擱料1亞、破將怕凈唇利百潤(rùn)升調(diào)厭節(jié)蔬為程經(jīng)灑營(yíng)東活所動(dòng)漏所至產(chǎn)涂