中期会计报表附注的披露与分析

Issuance and Analysis of Interim Accounting Report Annotations

中期会计报表附注作为中期财务报告的重要组成部分,对了解企业总体状况,提高会计信息披露的相关性发挥着不可替代的作用。掌握中期会计报表附注披露的内容、要求是保证其披露充分、准确的基本条件;同时对会计报表附注进行正确分析、使用才能真正发挥会计报表附注的基本作用。

Interim accounting report annotations is an important part of interim accounting report, as it plays a non -substitutional role in checking the whole enterprise' s operation and enhancing the relativity which is issued by accounting information. A good enquiry into the contents and requirements issued by interim accounting report annotations is the pre -condition of the issuance' s completeness and accuracy; and only an accurate analysis into accounting report annotation could make the annotation be understood well.