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就目前我国企业财务发展状况而言,不同的财务报表对报表项目具有不同的划分标准。例如,针对资产负债方面,财务报表多按照其流动性进行划分;针对收入方面,财务报表多按照其来源、性质作为划分标准。但经研究发现,对于报表项目采取不同的划分标准这种做法不仅不利于报表之间保持一致,并且不利于其对主体财务图像的反映。本文主要针对企业财务报表分类列报进行了详细的探讨。
As far as the financial development of enterprises in our country is concerned, different financial statements have different criteria for the division of statements. For example, in the aspect of assets and liabilities, the financial statements are mostly classified according to their liquidity; for income, the financial statements are mostly classified according to their source and nature. However, the study found that for reporting projects to adopt different standards for the division of this approach is not only not conducive to consistency between the statements, and is not conducive to the main financial image of the reflection. This article focuses on the classification of financial statements presented in detail.