簡(jiǎn)述企業(yè)年度財(cái)務(wù)會(huì)計(jì)報(bào)告的構(gòu)成
2025-08-17
企業(yè)年度財(cái)務(wù)會(huì)計(jì)報(bào)告的構(gòu)成：資產(chǎn)負(fù)債表+利潤(rùn)表+現(xiàn)金流量表+所有者權(quán)益變動(dòng)表+會(huì)計(jì)報(bào)表附注+財(cái)務(wù)情況說(shuō)明書(shū)。財(cái)務(wù)會(huì)計(jì)報(bào)告包括：會(huì)計(jì)報(bào)表、會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說(shuō)明書(shū)。 財(cái)務(wù)會(huì)計(jì)報(bào)告是指單位會(huì)計(jì)部門根據(jù)經(jīng)過(guò)審核的會(huì)計(jì)賬簿記錄和有關(guān)資料，編制并對(duì)外提供的反映單位某一特定日期財(cái)務(wù)狀況和某一會(huì)計(jì)期間經(jīng)營(yíng)成果、現(xiàn)金流量及所有者權(quán)益等會(huì)計(jì)信息的總結(jié)性書(shū)面文件...