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第十一章 财务会计报告 PowerPoint PPT Presentation


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第十一章 财务会计报告. 本章主要介绍了会计核算的基本方法之 — 财务会计报告的编制。通过本章学习,要求掌握财务会计报告的基本编制方法;了解财务会计报告的定义和作用。熟悉利润表和资产负债表的基本编制方法。. 本章内容提示. 第一节财务会计报告概述. 财务会计报告的概念. 财务会计报告的披露方式. 会计报表的分类. 编制财务会计报告的基本要求. 一、财务会计报告的概念 财务会计报告是企业对外提供的反映企业某一特定日期的财务状况和一定会计期间的经营成果、现金流量等会计信息的文件。它有三层含义: 1 .对外报告,服务于投资者、债权人等外部使用者

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第十一章 财务会计报告

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