精品文檔匯編之審計(jì)師企業(yè)財(cái)務(wù)會(huì)計(jì)財(cái)務(wù)報(bào)告1

1、度米文庫(kù)匯編之審計(jì)師企業(yè)財(cái)務(wù)會(huì)計(jì)：財(cái)務(wù)報(bào)告(1)第一節(jié)財(cái)務(wù)報(bào)告概述一、財(cái)務(wù)報(bào)告的構(gòu)成財(cái)務(wù)報(bào)告包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變 動(dòng)表 和附注。財(cái)務(wù)報(bào)告分為年度、半年度、季度和月度財(cái)務(wù)報(bào)告。半年度、季 度和 月度財(cái)務(wù)報(bào)告統(tǒng)稱為中期財(cái)務(wù)報(bào)告。二、財(cái)務(wù)報(bào)告編制基礎(chǔ)要求1、以持續(xù)經(jīng)營(yíng)為基礎(chǔ)。2、報(bào)表項(xiàng)目各個(gè)會(huì)計(jì)期間保持一致，不得隨意變更。3、根據(jù)重要性原則。4、收入和費(fèi)用項(xiàng)目不能相互抵消5、至少提供兩年的報(bào)表數(shù)據(jù)6、在報(bào)表顯著位置披露有矢內(nèi)容7、企業(yè)至少應(yīng)當(dāng)按年編制財(cái)務(wù)報(bào)告。第二節(jié)資產(chǎn)負(fù)債表一、資產(chǎn)負(fù)債表的內(nèi)容和格式二、資產(chǎn)負(fù)債表的編制1 直接根據(jù)總賬科目的余額填列。一般項(xiàng)目都按這種填列

2、。2. 根據(jù)幾個(gè)總賬科目的余額計(jì)算填列。貨幣資金”項(xiàng)目，應(yīng)根據(jù)庫(kù)存現(xiàn)金”銀行存款”其他貨幣資金”科 目的期末余額合計(jì)數(shù)填列。存貨”項(xiàng)目，應(yīng)根據(jù)在途物資”原材料”周轉(zhuǎn)材料”自制半成品” 庫(kù)存商品”發(fā)出商品”委托加工物資”生產(chǎn)成本”等科目的期末余額減去 存貨跌價(jià)準(zhǔn)備”科目期末余額后的金額填列。3. 根據(jù)有矢明細(xì)科目的余額計(jì)算填列應(yīng)收賬款”項(xiàng)目，應(yīng)根據(jù)應(yīng)收賬款”預(yù)收賬款”明細(xì)科目借方余額 之和減去 壞賬準(zhǔn)備”科目期末余額后的金額填列預(yù)收賬款”項(xiàng)目，應(yīng)根據(jù)應(yīng)收賬款”預(yù)收賬款”明細(xì)科目貸方余額 之和填列。應(yīng)付賬款”項(xiàng)目，應(yīng)根據(jù)應(yīng)付賬款”預(yù)付賬款”明細(xì)科目貸方余額 之和填列。預(yù)付賬款”項(xiàng)目，應(yīng)根據(jù)應(yīng)付賬款

3、”預(yù)付賬款”明細(xì)科目借方余額之和 填列。4. 根據(jù)總賬科目和明細(xì)科目的余額分析計(jì)算填列。持有到期投資”項(xiàng)目，根據(jù)相應(yīng)總賬科目期末余額，減去 持有至 到期投資減值準(zhǔn)備”余額和一年內(nèi)到期的非流動(dòng)資產(chǎn)后的余額填列長(zhǎng)期應(yīng)收款”項(xiàng)目，根據(jù)相應(yīng)總賬科目期末余額，減去長(zhǎng)期應(yīng)收款減值準(zhǔn)備余額”未實(shí)現(xiàn)融資收益”和一年內(nèi)到期的非流動(dòng)資產(chǎn)后的余額 填列長(zhǎng)期借款”應(yīng)付債券”項(xiàng)目，應(yīng)根據(jù)相應(yīng)總賬科目期末余額，減去 一年內(nèi)到期的非流動(dòng)負(fù)債余額后的金額填列。長(zhǎng)期應(yīng)付款”項(xiàng)目，應(yīng)根據(jù)相應(yīng)總賬科目期末余額，減去 未確認(rèn) 融資費(fèi)用”和一年內(nèi)到期的非流動(dòng)負(fù)債余額后的金額填列。5. 根據(jù)有矢資產(chǎn)科目與其備抵科目抵消后的凈額填列。其他

4、應(yīng)收款”可供出售金融資產(chǎn)”長(zhǎng)期股權(quán)投資”在建工程”工程 物資”商譽(yù)”等項(xiàng)目，應(yīng)根據(jù)相應(yīng)總賬科目期末余額，減去跌價(jià)（減值） 準(zhǔn)備科目期末余額后的金額填列。固定資產(chǎn)”項(xiàng)目，根據(jù)固定資產(chǎn)”科目期末余額減去累計(jì)折舊”和固 定資產(chǎn)減值準(zhǔn)備”科目期末余額后的金額填列。投資性房地產(chǎn)”項(xiàng)目，根據(jù)投資性房地產(chǎn)”科目期末余額減去投 資性 房地產(chǎn)累計(jì)折舊”和投資性房地產(chǎn)減值準(zhǔn)備”科目期末余額后的金額填 列。無(wú)形資產(chǎn)”項(xiàng)目，根據(jù)無(wú)形資產(chǎn)”科目期末余額減去累計(jì)攤銷”和 無(wú)形資產(chǎn)減值準(zhǔn)備科目期末余額后的金額填列。When you are old and greyand full of sleep,And no ddi n

5、g by the fire, take dow n this book,And slowly read, and dream of the soft lookYour eyes had on ce, and of their shadows deep;How many loved your mome nts of glad grace,And loved your beauty with love false or true,But one man loved the pilgrim soul in you,And loved the sorrows of your cha nging fac

6、e;And bending dow n beside the glow ing bars,Murmur, a little sadly, how love fledAnd paced upon the mou ntains overheadAnd hid his face amid a crowd of stars.The furthest dista nee in the worldIs not betwee n life and deathBut whe n I sta nd in front of youYet you dont know thatI love you.The furth

7、est dista nee in the worldIs not whe n I sta nd in front of youYet you cant see my loveBut whe n un doubtedly knowing the love from bothYet cannot be together.The furthest dista nee in the worldIs not being apart while being in loveBut whe n I pla inly can not resist the year ningYet prete nding you

8、 have n ever bee n in my heart. The furthest dista nee in the worldIs not struggli ng aga inst the tidesBut using on es in differe nt heartTo dig an un erossable riverFor the one who loves you.倚窗遠(yuǎn)眺，目光目光盡處必有一座lU，那影影綽綽的黛綠色的影，是春天的顏色。周遭流 嵐升騰，沒露岀那真實(shí)的面 孔。面對(duì)那流轉(zhuǎn)的薄霧，我會(huì)幻想，那里有一個(gè)世外桃源。在天階夜色涼如水的夏夜，我會(huì)靜靜地，靜靜地，等待一場(chǎng)流星雨 的來(lái)臨許下一個(gè)愿望，不乞求去實(shí)現(xiàn)，至少，曾經(jīng)，有那么一刻，我那還未枯萎的，青春的，詩(shī) 意的心，在我最美的年華里， 同星空做了一次靈魂的交流秋日里，陽(yáng)光并不刺眼，天空是一碧如洗的藍(lán)，點(diǎn)綴著飄逸