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剖析上市公司年报种种陷阱

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摘要 上市公司年度会计报表是一种重要的信息源泉,为广大投资者所关注,其信息量大、内容复杂,资料浩繁,编 制方法各式各样,会计估计和会计变更有较大选择空间,使得会计信息使用者看不清、看不透,希望提供一些阅读与 分析的方法,以免陷入会计报表设置的陷阱,这也是本文写作的初衷。
作者 卓文燕
出处 《市场周刊》 2005年第11期50-51,30,共3页 Market Weekly
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