浅析会计报表附注

A Tentative Discussion about the Appended Note to the Accounting Statement

会计报表附注是对资产负债表、利润表和现金流量表的补充披露,它可以增进会计信息的可理解性,促使会计信息充分披露。现在,会计报表附注已成为企业对外报送财务报告不可缺少的重要组成部分,因此,研究会计报表附注的编制要求和编制方法非常必要。

As a supplementary disclosure to balance sheet, profit statement and cash flow statement, the appended note to the accounting statement increases the comprehensibility of the accounting information and hence a more sufficient disclosure of the information. Therefore it is necessary to make study of the principles and method of compiling the appended note to the accounting statement.