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老師。會(huì)計(jì)報(bào)表的附注包括哪一些呢?
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你好,會(huì)計(jì)報(bào)表的附注包括:
(1)不符合會(huì)計(jì)假設(shè)的說(shuō)明;
(2)重要會(huì)計(jì)政策和會(huì)計(jì)估計(jì)及其變更情況、變更原因及其對(duì)財(cái)務(wù)狀況和經(jīng)營(yíng)成果的影響;
(3)或有事項(xiàng)和資產(chǎn)負(fù)債表日后事項(xiàng)的說(shuō)明;
(4)關(guān)聯(lián)方關(guān)系及其交易的說(shuō)明;
(5)重要資產(chǎn)轉(zhuǎn)讓及其出售說(shuō)明;
(6)企業(yè)合并、分立的說(shuō)明;
(7)重大投資、融資活動(dòng);
(8)會(huì)計(jì)報(bào)表中重要項(xiàng)目的明細(xì)資料;
(9)會(huì)計(jì)報(bào)表中重要項(xiàng)目的說(shuō)明有助于理解和分析會(huì)計(jì)報(bào)表需要說(shuō)明的其他事項(xiàng)。
2023 07/04 11:17
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