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财务报表作为一种国际通用的商业语言,在经济发展中显示出愈益重要的作用,但就财务报表本身来说,其格式的固定性和以数字反映为主的特点,决定它所表述的会计信息有一定的局限性。随着投资主体的日益多元化和人们对会计信息充分披露的客观要求,文字辅以数字表达的财务报表附注将会起到越来越重要的作用。
As an internationally accepted commercial language, financial statements have shown an increasingly important role in economic development. However, as far as the financial statements themselves are concerned, the format of the financial statements is mainly characterized by numbers and reflects the characteristics of the accounting statements it represents Information has some limitations. With the diversification of investors and the objective requirement of people’s full disclosure of accounting information, the supplementary notes in the financial statements supplemented by the numbers will play an increasingly important role.