注会专业英语辅导讲义.doc

文档介绍：三、(财务报告)municatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’ountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,:财务报告的目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,(1).(2).(3)=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)ountingrecords,,"HistoricalCost"-(1)ountinginformationtobereliable,:Verifiable:meansthatinformationhasbeenobjectivelydetermined,arrivedat,:,ifamachineislistedasafixedassetonthebalancesheet,panycanprovethatthemachineexists,pany,isinworkingcondition,:ountingprinciplesandpractices