文档介绍：第十二章财务会计报告(林勇军) 会计学原理 12 财务会计报告第九章财务会计报告主讲人:林勇军 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 第十二章财务会计报告(林勇军) 会计学原理 12 财务会计报告第十二章财务会计报告通过本章学****你将掌握: 1. 掌握资产负债表、利润表和现金流量表的内容、结构及其编制方法; 2. 财务报表附注和财务状况说明书的基本内容; 3. 财务报表的审核、报送和审批程序; 。学****目标 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 第十二章财务会计报告(林勇军) 会计学原理 12 财务会计报告第一节财务报告概述一、财务报告概念根据会计账簿记录和其他核算资料编制的,全面综合地反映会计主体在一定时期的财务状况和经营成果的总括性书面文件。二、财务报告组成:会计报表、会计报表附注、其他财务报告会计报表是以会计账簿为主要依据,以货币为计量单位, 全面、总括地反映企业特定时日或一定时期内财务状况、经营成果和现金流量的书面报告文件。会计报表是会计信息系统的信息传输媒介,是经济业务数据经过会计核算程序处理的产物。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 第十二章财务会计报告(林勇军) 会计学原理 12 财务会计报告第一节财务报告概述三、会计报表的种类(一) 按照反映的经济内容分类按经济内容,会计报表可以分为反映财务状况的报表和反映经营成果的报表。反映财务状况的报表主要包括反映静态财务状况的资产负债表和反映动态财务状况的现金流量表;反映