財(cái)務(wù)會(huì)計(jì)報(bào)告7

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性、需財(cái)紅務(wù)捧情帆況局說循明益書財(cái)學(xué)務(wù)柄情膛況闖說續(xù)明討書妥是牲對趣企齡業(yè)群一廉定堅(jiān)會(huì)雀計(jì)喉期挖間帽內(nèi)舊的講生乘產(chǎn)烘經(jīng)強(qiáng)營榮、各資辯金查周泉轉(zhuǎn)帽和潛利送潤想實(shí)腫現(xiàn)談及閥其籍分鴉配否情儉況朋的孫綜怒合休說轎明界。漸一爆般的包恒括據(jù)：（腎1民）穿企槽業(yè)唱生衛(wèi)產(chǎn)宜經(jīng)表營歷的知基孝本劫情涼況斬；鑒（漸2棕）愧利爹潤頭實(shí)迎現(xiàn)睡及堪其勺分鉛配爐情僻況攤；號（胞3級）壩資刷金西增琴減宣和達(dá)周狂轉(zhuǎn)薄情檔況婦；母（型4歸）叮對搖企聰業(yè)漸財(cái)繩務(wù)始狀捷況肢、蟲經(jīng)盈營驕周螞轉(zhuǎn)奇和派現(xiàn)奔金勁流文量綁有豆重姿大自影丈響喘的狠事桂項(xiàng)茄。二穿、耀財(cái)述務(wù)稅會(huì)戚計(jì)交報(bào)忌告塊的載作早用（期1喊）混為午經(jīng)兇營躺管銜理握提火供烈總廣括別、昏集策中嘆的醒會(huì)君計(jì)麥信唱息晉；（取2籮）煮為妙實(shí)傳行芹會(huì)陷計(jì)爪監(jiān)紐奉督拐提樣供駕依悠據(jù)瞎；（蘇3驚）尺為乘投親資鋸者便、贏債歡權(quán)而人漲進(jìn)述行櫻經(jīng)溉濟(jì)材決砍策曬提倆供霞資哪料搜。會(huì)莫計(jì)嗓報(bào)墳表饅的黃分智類腿及糧編如制桿要穿求一益、普會(huì)殘計(jì)絮報(bào)屠表抬的謠分件類企查業(yè)翠財(cái)照務(wù)祥報(bào)息表姐可駱分杏為摸月績度陳財(cái)捐務(wù)能報(bào)男表扒、毫季斧度棍財(cái)炊務(wù)歸報(bào)蹈表蟲、卻中尼期捎財(cái)隸務(wù)短報(bào)苦表尺、文年瓣度昏財(cái)宵務(wù)駕報(bào)許表二予、績編找制道會(huì)躍計(jì)膚報(bào)族表灑的侮基柏本押要陡求（寶一廟）區(qū)數(shù)構(gòu)字樣真害實(shí)（腦二舉）交內(nèi)廣容抵完臺(tái)整（叼三示）究說貢明梢清風(fēng)楚（拍四嗚）憤報(bào)鐵送叢及辛?xí)r資殊產(chǎn)悶負(fù)休債剛表竭的選編魂制一矮、妙資翼產(chǎn)棋負(fù)壁債外表肆的梯意霉義（悄一蒙）晨概阻念資哭產(chǎn)皇負(fù)多債斗表叼是賞總塑括旱反義映味企圈業(yè)匪在渡某懼一糟特親定健日憶期根資煤產(chǎn)勻、林負(fù)需債冷和敞所沫有恐者前權(quán)毫益姑及輸其己構(gòu)器成布情蜂況南的是會(huì)量計(jì)改報(bào)艘表代。資晌產(chǎn)高負(fù)犧債盟表熱依渾據(jù)倍“婆資敏產(chǎn)勉=辦負(fù)木債補(bǔ)+嚇?biāo)粲形暾吡餀?quán)鵝益墾”肥的冤會(huì)泰計(jì)炒恒真等行式鉆設(shè)紅置鼠和及編判制餓。資頂產(chǎn)朱負(fù)償債殲表吳是枕一伸種利靜暑態(tài)哄報(bào)暗表橡。（成二涌）浙編它制吉資弱產(chǎn)騎負(fù)芽債眨表騾的斜作男用1口、宏可湖以陸掌鼓握悅企篩業(yè)芽擁隙有潤的寨經(jīng)前濟(jì)償資闊源朱及疏其森分拖布悔狀飽況恒；2鐵、忙可相據(jù)崇以冠了清解帽投沒資緞?wù)邇龊褪趥鰴?quán)圍人鎮(zhèn)的便權(quán)跪益堅(jiān)；3炸、維可圣據(jù)債以徑分形析姻企翼業(yè)涼的亂償每債辮能錫力淋和綁資慘產(chǎn)圍營著運(yùn)俘情睡況要。二翼、渴資硬產(chǎn)隔負(fù)挑債飼表五的我結(jié)褲構(gòu)哨和杏內(nèi)營容（鄰一搜）康資繳產(chǎn)職負(fù)蹤蝶債伙表聚的井結(jié)酷構(gòu)1漲、兔資星產(chǎn)時(shí)負(fù)虎債睛表旅分毒為簡基挽本羨內(nèi)貸容唱和剛補(bǔ)尿充府資偵料宿兩薪部絹分若。2厭、孫實(shí)茅務(wù)駝中愈，前通她常箱采解用失左躍、襪右障雙惡方昏相熱互招對櫻照盈的疾賬習(xí)戶動(dòng)式獵報(bào)啄表戚結(jié)叫構(gòu)蠅。脫其甚中均，惡報(bào)工表包左市方華列予示逆資再產(chǎn)麻項(xiàng)婆目悄，豬報(bào)邁表咬右辨方勺列騎示鴉負(fù)絡(luò)債努項(xiàng)抖目揭和撫所憤有披者門權(quán)牽益般項(xiàng)麻目銷。3吸、蜓報(bào)窮表宰左賞方龍合庭計(jì)猶數(shù)枯等吩于乖報(bào)怕表瘦右簽方醒合作計(jì)飽數(shù)炎。庸即臺(tái)資爬產(chǎn)上總賢額拾等才于錫負(fù)遍債棋和悶所咐有列者愿權(quán)裁益儉總民額聲合低計(jì)竟，打該膛報(bào)將表撕結(jié)拾構(gòu)晴的幼特猛點(diǎn)佳在鈔于野突毒出閣報(bào)粱表即項(xiàng)優(yōu)目暢的當(dāng)平巷衡絮關(guān)宵系摧。4根、耽資守產(chǎn)日負(fù)街債趴表折還暗有浸報(bào)決告挨式兼的老報(bào)泳表糊結(jié)課構(gòu)印，隊(duì)即抖采肥用錫上躲下接雙懼方榆相執(zhí)互筒對四照蛙的屢垂世直站式濫報(bào)磨表騙結(jié)完構(gòu)欣。（疲二檔）史資紫產(chǎn)索負(fù)幼債汁表振的雖內(nèi)鋸容1嗽、厭資閱產(chǎn)局負(fù)鬧債桿表陶基房誠本狹內(nèi)剃容幼分耽為述資卸產(chǎn)營、及負(fù)物債含和但所爐有忘者虎權(quán)條益燦三擦類惑項(xiàng)蜘目毅。2野、仁資覽產(chǎn)委類膜項(xiàng)劇目延以臘能躍否險(xiǎn)改鳥變守和唉變顆現(xiàn)局速酸度胃的嶺快斯慢傻作眨為賊項(xiàng)快目親排增列欠標(biāo)灰準(zhǔn)屬。乎按機(jī)照處流震動(dòng)皆資肯產(chǎn)握、蜜非稼流始動(dòng)翼資恒產(chǎn)蓋進(jìn)脂行浴分渾類刷并藝分洽項(xiàng)登列日示酒。（析1拿）際流換動(dòng)臂資回產(chǎn)嚼項(xiàng)緞目便：物包針括皇現(xiàn)窮金灣及易各豬種雕存旋款冒、似短騾期幣投伴資來、偏應(yīng)縮慧收跟票展據(jù)街、躬預(yù)兩付株帳夾款深、泥其顯他邊應(yīng)合收類款迷、陽存血貨怨等獸；（罵2秀）霧非夸流效動(dòng)特資申產(chǎn)耗項(xiàng)刊目剩：割包疑括怨長取期棄投冠資摩、斑固謠定哲資以產(chǎn)懸、胳在徑建彈工損程城、武無旋形祖資紋產(chǎn)期、栽遞儉延減資萄產(chǎn)務(wù)、烘其躲他靜資波產(chǎn)村等庫。3鉆、條負(fù)釋債率類畜項(xiàng)沾目績以蘋償仍還籃期擱限博的鋼長席短甜作胃為其項(xiàng)紡目姐排頃列魯標(biāo)投準(zhǔn)蝴。序按外照炸流眾動(dòng)與負(fù)室債除、狂長博期脊負(fù)施債慌進(jìn)公行方分陽類姿并刷分課項(xiàng)嘗列杏示赴。（沫1汗）璃流域動(dòng)斷負(fù)痕債凡項(xiàng)旬目棚：劫短在期勸借為款糠、筐應(yīng)遮付簽票炒據(jù)最、況應(yīng)編付或帳斥款孩、湊預(yù)地付孝帳文款永、掠應(yīng)軟付瘦工蔽資蓮、脅應(yīng)奧交趁稅陪金足、椅應(yīng)體付倦利翼潤弊、東其耀他青應(yīng)儉付此款仔、享預(yù)氏提歉費(fèi)極用雀等扒；（從2銹）恐長好期磚負(fù)緊債辛項(xiàng)希目隨：鋼長潔期混借?？钫埂⒉閼?yīng)耳付曉債辭券額、舒長替期印應(yīng)出付泳款石等眨。4企、機(jī)所糠有導(dǎo)者能權(quán)厚益極類嘴項(xiàng)圈目庫以豎其優(yōu)永憑久浪性磁程段度象的進(jìn)高辭低僚作定為氏項(xiàng)腥目糕排哨列廁標(biāo)上準(zhǔn)園。汗一雕般秒按劈燕照艷實(shí)肺收張資除本鬧、月資演本詢公遮積售、燒盈滾余元公閱積鼠、吐未嶺分湖配奶利堤潤郊等元項(xiàng)判目考分辰別久列逐示林。5睜、芳資寬產(chǎn)逃負(fù)欠債維表峽的鑒補(bǔ)玻充殿資盈料滅部毀分積，項(xiàng)列抗示閱和餅說急明要資節(jié)產(chǎn)棗負(fù)傍債脫表圖中憤有種關(guān)風(fēng)重為要鴨項(xiàng)霸目丸的稱明漏細(xì)岡資纖料裕以降及凝其猴他殲有依助透于象理勢解差和護(hù)分猾析參資謝產(chǎn)序負(fù)恒債的表移的擦事販項(xiàng)沿。三挖、碧資絡(luò)產(chǎn)燥負(fù)縫債撓表牽的辣編款制資沾產(chǎn)諸負(fù)止債螞表腫作藏為冰一橡個(gè)穗靜撕態(tài)近報(bào)依表礙，盾其燦全喪部宿指與標(biāo)共均還依綁據(jù)滅有喬關(guān)萌賬月簿塑的音余別額州直肥接雹或禿經(jīng)蹈分僻析傳、坡計(jì)跳算稿后申填聰列唇。次其終具諷體推方醬法騎為凍：（藍(lán)一僚）蘭資俯產(chǎn)鑼負(fù)程債靠表哲中億絕蘿大誦部柜分療項(xiàng)尚目坊都毫可袖根催據(jù)寨總像分射類撥賬叛戶當(dāng)?shù)逆@余伴額茅直黃接澡填額列剩；如腦：舊應(yīng)濱收部票州據(jù)巴、俱其獵他織應(yīng)隨收京款愚、盒待夕攤用費(fèi)降用勻、芬固碌定弱資祝產(chǎn)綢原添價(jià)誓、有累惑計(jì)拒折裕舊像、曬短灑期財(cái)借撈款如、倍應(yīng)血付幟票完據(jù)驕、稠應(yīng)架付心工榮資揉、夕應(yīng)叨付劈燕福氧利腫費(fèi)謙、竊應(yīng)稍付么股友利柏、碑應(yīng)林交糠稅狠金廢、屢其期他富應(yīng)曾交嚴(yán)款尖、雞其迷他兔應(yīng)膊付末款頸、袍長避期刑借牲款驢、遵實(shí)滾收倉資箏本蚊、柱資介本尺公償積時(shí)、舉盈斷余窯公善積版等葬項(xiàng)自目什。（裹二在）引根叨據(jù)杯總帝分杜類刑賬側(cè)戶鮮有吊關(guān)罪賬雨戶寫余悶額睬合浙計(jì)因數(shù)偶填掠列厭。如狀：辜貨肺幣雙資浙金鼻、罰存奇貨批等婦項(xiàng)巖目我。（負(fù)三銅）躺根肆據(jù)勉總沒分壇類姻賬掛戶寶有望關(guān)鑼賬掠戶裂余典額您相懇減棉后伍的端差側(cè)額屑填果列我。如都：麥應(yīng)皇收呼帳唯款服凈青額圣、傳固稿定漢資鏈產(chǎn)定凈嫌值需、懼未督分垃配龜利默潤鈔等福項(xiàng)滲目求。（忘四箱）誰根柳據(jù)含明查細(xì)階分姻類漁賬利戶省有城關(guān)腔賬柄戶覺余膽額凱分找析淹、脊計(jì)兵算咽后貌填比列四。如喝：日應(yīng)癥收版帳侍款好、乞預(yù)擠付錦帳踢款判、讀應(yīng)莖付脹帳拿款摟、位預(yù)滴收軋帳嗎款喇、猜待愛處艙理蒸流脹動(dòng)世資泄產(chǎn)腹凈姿損撒失經(jīng)、朗一僵年岔內(nèi)置到匆期猜的溪長盼期咳債弓券碎投壟資掃、結(jié)一產(chǎn)年賭內(nèi)延到挑期田的澤長堵期篇負(fù)館債布等河項(xiàng)義目獨(dú)。利弊潤刪表柴的武編執(zhí)制一炊、灶利霞潤腎表捏的亡意至義（針一答）餅概拿念利青潤刷表煤是填反辣映酸單支位忌在激一殖定伯會(huì)德計(jì)葛期仙間火的鉤經(jīng)得營稀成梢果哀情涂況靜的藍(lán)會(huì)鼠計(jì)漲報(bào)灰表亦。（蛙二淋）庸理驚論芽依鉆據(jù)利效潤港表餓依顫據(jù)幻玉“仔營以業(yè)撿利冬潤睜+決投中資向凈光收諷益非+息營車業(yè)貴外瀉收米入兇-詢營虧業(yè)漿外愧支竊出饅=屬利屠潤段總齒額洗”窄的綠計(jì)豬算征公買式率為?；A(yù)礎(chǔ)亦。（創(chuàng)三抹）淹作竄用1藝、瓶了鋒解勤企朗業(yè)慶利村潤爛形預(yù)成煤情距況偶，胡據(jù)油以忌分請析楚企冤業(yè)品經(jīng)膀營迫目扶標(biāo)吃及嚴(yán)利蓮潤裁計(jì)敏劃并的繞執(zhí)在行番結(jié)堵果嗎，觀分動(dòng)析妄企體業(yè)俱利跳潤色增畫減桌變種動(dòng)衫的手原擴(kuò)因打。2久、晝分程析沸評機(jī)價(jià)征企堵業(yè)李的歪獲劈燕利性能包力堤，狐預(yù)舒測羊企赴業(yè)臺(tái)未導(dǎo)來畫的床盈皮利繁趨里勢霜。二糧、絡(luò)結(jié)載構(gòu)孤：（違一蔽）汪格道式1指、肥多丈步規(guī)式樸報(bào)偷表伙結(jié)拌構(gòu)2葉、蚊單瘋式拴式碑報(bào)準(zhǔn)表暑結(jié)旺構(gòu)（弊二載）影具兼體安結(jié)兇構(gòu)1傭、叼第牧一薪部氏分傷：法提突供囑主誦營羅業(yè)悠務(wù)匹利炎潤喇形躍成2嘆、愚第泥二險(xiǎn)部讓分杜：促提盛供魂?duì)I公業(yè)歷利貿(mào)潤奸形閣成3障、魚第悶三躬部及分勒：甚提用供日利膊潤絲式總豬額漢形惱成4危、宏第夸四舞部厭分摧：肥提奪供育凈晃利作潤趁形陶成三墓、房誠利禽潤裹表吩的盆編常制偶方頭法（貼一賞）晝“資本餓月餅數(shù)讀”嚼的老編用制狹方閘法1康、緊據(jù)丑有怒關(guān)枯賬或戶畢的戚發(fā)酬生丙額麥分持析殼填擠列眨?？滓粴灠惚睦〒砣缱酉滦仨?xiàng)英目謙：“編主雨?duì)I禮業(yè)妥務(wù)批收境入已”蛇、伍“拘主由營胞業(yè)器務(wù)縮慧成荷本允”鏡、賊“享主醒營薪業(yè)懸務(wù)梳稅屬金藝及獻(xiàn)附宜加貞”抗、站“位營舟業(yè)帖費(fèi)細(xì)用剖”局、序“克管呈理膀費(fèi)鑼用喘”樹、躁“虛財(cái)跑務(wù)億費(fèi)辛用偷”虜、“值補(bǔ)蟲貼維收夾入害”煤、騾“糾營井業(yè)便外幟收柄入臭”殲、納“贊營亡業(yè)嫩外銷支艦出嬸”維、昨“牙所叼得搖稅阿”維。2并、彈據(jù)帶有它關(guān)級賬胃戶招的挨發(fā)襲生跌額已分才析扶計(jì)摘算搬填喊列葉。囑一濁般舟包柴括奪如晝下魄項(xiàng)齡目贏：向“貼其鏈他漆業(yè)指務(wù)凳利畢潤寸”總和因“獎(jiǎng)投窮資碰收舊益知”再。3咽、漆據(jù)顫表辦中浴相綠應(yīng)類項(xiàng)固目殺計(jì)浴算盈填浮列禍。哀一足般摟包帽括推如功下慌項(xiàng)洗目窩：誰“均主蜂營湯業(yè)鳳務(wù)紙利無潤寶”掠、料“嶺營約業(yè)殿利揪潤沉”象、掛“蘿利飯潤尼總片額愁”液、戚“條凈淘利汪潤鏡”冠。（懶二鳥）分“渴本卸年忍累魔計(jì)姻數(shù)泳”講的究編錯(cuò)制肚方倍法原。牌據(jù)刺上醒月器利類潤庫表凈“逃本浙年獎(jiǎng)累賴計(jì)漿數(shù)攪”那加企上抓本架月炊利靠潤勁表哭“職本奏月義數(shù)巡壽”眉之宗和捕填零列哈。一撥、憶現(xiàn)擇金韻流淘量穩(wěn)表事的溪意魯義1毯、殊現(xiàn)磨金渴流雅量起表勵(lì)的烘概短念2訂、節(jié)現(xiàn)慎金戴與冶現(xiàn)刊金懶等查價(jià)張物鳳的群概剃念3令、卷現(xiàn)剃金碧流翁量賺的搭概舅念4陣、棕現(xiàn)朵金遼流唯量慌表坐的跨作相用二癢、篇現(xiàn)撫金欺流組量惕表閉的炸結(jié)窗構(gòu)（象一總）牧基法本眾報(bào)昨表1焦、維經(jīng)濕營劇活觀動(dòng)破所劣產(chǎn)葉生泰的桿現(xiàn)襖金晚流緣瑞量2愿、據(jù)投錘資纏活斑動(dòng)洞所減產(chǎn)顏生鍵的乎現(xiàn)固金桐流條量3怨、笑籌忍資徒活王動(dòng)潛所穿產(chǎn)醫(yī)生翠的慨現(xiàn)歇金舉流憂量現(xiàn)酒金因流頃量謙表4處、級匯陳率冒變匙動(dòng)野對牧現(xiàn)絨金客的較影夏響5教、祥現(xiàn)伯金料及攻現(xiàn)詳金帳等播價(jià)赴物凝凈沒增陜加版額（飯二胞）殼補(bǔ)謹(jǐn)充抽資需料1游、對將伯凈夠利圍潤帶調(diào)浙節(jié)宅為獵經(jīng)紅營眉活罰動(dòng)扯所之產(chǎn)榴