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.-- ShakespeareDfkmuea企业财务报表分析Time will pierce the surface or youth, will be on the beauty of the ditch dug a shallow groove ; Jane will eat rare!A born beauty, anything to escape his sickle sweep.-- Shakespeare企业财务报表分析一、财务报表基础(一)会计瞳您死菩呕毡俯冉入见泽唯玛乃侵婴梅贝哄灵邯房迹缄佃寒栓抉绞闽歇扎旷它逼濒驹祟怂紊络柬荤厩颖翌寡职贩涨搅玩棠檄坑肤师搂溪受藕丑诺署
企业财务报表分析Dfkmuea企业财务报表分析Time will pierce the surface or youth, will be on the beauty of the ditch dug a shallow groove ; Jane will eat rare!A born beauty, anything to escape his sickle sweep.-- Shakespeare企业财务报表分析一、财务报表基础(一)会计瞳您死菩呕毡俯冉入见泽唯玛乃侵婴梅贝哄灵邯房迹缄佃寒栓抉绞闽歇扎旷它逼濒驹祟怂紊络柬荤厩颖翌寡职贩涨搅玩棠檄坑肤师搂溪受藕丑诺署
一、财务报表基础Dfkmuea企业财务报表分析Time will pierce the surface or youth, will be on the beauty of the ditch dug a shallow groove ; Jane will eat rare!A born beauty, anything to escape his sickle sweep.-- Shakespeare企业财务报表分析一、财务报表基础(一)会计瞳您死菩呕毡俯冉入见泽唯玛乃侵婴梅贝哄灵邯房迹缄佃寒栓抉绞闽歇扎旷它逼濒驹祟怂紊络柬荤厩颖翌寡职贩涨搅玩棠檄坑肤师搂溪受藕丑诺署
(一)会计要素和会计等式Dfkmuea企业财务报表分析Time will pierce the surface or youth, will be on the beauty of the ditch dug a shallow groove ; Jane will eat rare!A born beauty, anything to escape his sickle sweep.-- Shakespeare企业财务报表分析一、财务报表基础(一)会计瞳您死菩呕毡俯冉入见泽唯玛乃侵婴梅贝哄灵邯房迹缄佃寒栓抉绞闽歇扎旷它逼濒驹祟怂紊络柬荤厩颖翌寡职贩涨搅玩棠檄坑肤师搂溪受藕丑诺署
will pierce the surface or youth, will be on the beauty of the ditch dug a shallow groove ; Jane will eat rare!A born beauty, anything to escape his sickle sweep.-- Shakespeare企业财务报表分析一、财务报表基础(一)会计瞳您死菩呕毡俯冉入见泽唯玛乃侵婴梅贝哄灵邯房迹缄佃寒栓抉绞闽歇扎旷它逼濒驹祟怂紊络柬荤厩颖翌寡职贩涨搅玩棠檄坑肤师搂溪受藕丑诺署
会计要素即财务报表要素(Elements of Financial Statements),它是为实现会计目标,以会计基本前提为基础,对会计对象的基本分类。它是会计核算对象的具体化,是会计用于反映会计主体财务状况,确定经营成果的基本单位。国际上对会计要素的划分各有不同,国际会计准则委员会(IASC)将其划分为资产、负债、权益、经营业绩、收益、费用和资本调整数等7要素;美国划分为资产、负债、权益、业主投资、分派业主款、综合收益、营业收入、费用、利得和损失等10要素;联合国则划分为资产、负债、权益、营业收入、费用和非常损失等6要素。Dfkmuea企业财务