企業(yè)財(cái)務(wù)與財(cái)務(wù)會(huì)計(jì)管理知識(shí)報(bào)告

企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告閱讀與分析匯報(bào)人：趙華長(zhǎng)沙理工大學(xué)經(jīng)濟(jì)與管理學(xué)院2010-11-22

財(cái)務(wù)會(huì)計(jì)報(bào)告概述企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告，是指企業(yè)對(duì)外提供的反映企業(yè)某一特定日期財(cái)務(wù)狀況和某一會(huì)計(jì)期間經(jīng)營(yíng)成果、現(xiàn)金流量的書(shū)面文件。施工企業(yè)財(cái)務(wù)報(bào)告包括中期報(bào)告和年度報(bào)告。根據(jù)《企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例》的規(guī)定，年度、半年度財(cái)務(wù)報(bào)告應(yīng)當(dāng)包括：會(huì)計(jì)報(bào)表、會(huì)計(jì)報(bào)表附注。會(huì)計(jì)報(bào)表應(yīng)當(dāng)包括資產(chǎn)負(fù)債表、股東權(quán)益變動(dòng)表、利潤(rùn)表、現(xiàn)金流量表及相關(guān)附表。

財(cái)務(wù)報(bào)告的閱讀

財(cái)務(wù)會(huì)計(jì)報(bào)告編制的基本要求包括：

數(shù)字真實(shí)內(nèi)容完整報(bào)送及時(shí)說(shuō)明清晰

財(cái)務(wù)報(bào)告的閱讀

財(cái)務(wù)會(huì)計(jì)報(bào)告編制前的準(zhǔn)備工作主要有：

清查財(cái)產(chǎn)物資清理往來(lái)賬款、核對(duì)賬目正確計(jì)算已完工程量做好期末結(jié)賬工作

資盾產(chǎn)采負(fù)異債著表偽及仿其哭附都表資發(fā)產(chǎn)歪負(fù)姓債愿表負(fù)是參反業(yè)映劈燕企掩業(yè)鞋在樹(shù)某榜一孩特刊定暈日滿期邊（軋?jiān)聰z末故、袖季屋末玩、娛年魔末役）呼財(cái)喉務(wù)法狀恢況榨的第會(huì)晉計(jì)礦報(bào)丹表雪。沖它浩是赤一撕張?bào)H靜倉(cāng)態(tài)此報(bào)嶄表淹，貢是兇根塵據(jù)涼資氧產(chǎn)愚、獄負(fù)程債華、掩所艷有帆者寇權(quán)裳益障之術(shù)間島的頑相蟲(chóng)互瓦關(guān)剪系杰，技按義照濾一斜定威的鵲分辟類(lèi)劣標(biāo)倡準(zhǔn)泥和暈順膊序椒，抗把投企伙業(yè)暑特請(qǐng)地沿日塞期肅的寬資貼產(chǎn)院、屈負(fù)貓債純和跨所仁有嘩者爆權(quán)理益寸各路項(xiàng)滑目權(quán)按粘照愁流學(xué)動(dòng)酒性塞排鄉(xiāng)豐列示、喬概說(shuō)括艇后邁編掘制騙而奶成插。罵其艦一游般模格晝式總見(jiàn)軟表際1豬。資融產(chǎn)倘負(fù)宗債引表量附付表像主揪要除包再括喘：（視1盛）脈資混產(chǎn)岸減坐值覆準(zhǔn)晚備筒明四細(xì)距表窮。遙它姨是吵反瘦映臣企蜜業(yè)返各瘋項(xiàng)突資嗓產(chǎn)宏減被值稀準(zhǔn)新備扭的蹄增足減全變協(xié)動(dòng)蝴情精況液的哄報(bào)厲表介。念其括作煩為還相偵關(guān)錫資聾產(chǎn)癢項(xiàng)腰目暫的恰抵閘減輝金幸額奔參焰與棗計(jì)跌算恢填波列富。敲其殃一從般習(xí)格磚式煙見(jiàn)瞎表惜2國(guó)。（低2翠）纏所恒有揀者夜權(quán)寒益補(bǔ)（挎或筆股呆東散權(quán)溜益弦）都增帖減葛變草動(dòng)綱表啄是扯反沃映拐企級(jí)業(yè)嚼年侄末擱所顛有靠者爹權(quán)慎益匠各白項(xiàng)欄目退增芹減甜變護(hù)動(dòng)置情寄況娘的府報(bào)攜表疊。博其汪一明般奔格飯式索見(jiàn)鉗表乞3遭。財(cái)許務(wù)肌報(bào)黎告輩的等閱新讀利扯潤(rùn)裁表臺(tái)及穴其箭附援表利膚潤(rùn)替表明是栗反合映產(chǎn)企尾業(yè)各一喉定慢會(huì)服計(jì)款期延間大的信經(jīng)圈營(yíng)脾成嚴(yán)果廢的首報(bào)懲表果。從利泳潤(rùn)悉表卵把帖一謹(jǐn)定扎期頌間嘩的逗收流入灰與蠻同億一隱會(huì)獎(jiǎng)計(jì)量期殊間灰的景相燙關(guān)靜費(fèi)擠用焰進(jìn)雹行乳配麗比劣，并計(jì)移算呈出都施織工比企售業(yè)趣一想定醬期堡間店的剛凈沖利威潤(rùn)跌（奶或木凈沖虧秒損飄）駁。終它帽是飼反云映梯企灰業(yè)僻“騰觀炕念雕利誼潤(rùn)錫”擠的替財(cái)軟務(wù)田報(bào)匙告喇。沒(méi)通稀過(guò)酒利溪潤(rùn)斯表粗反煩映哈的帶收拳入假、強(qiáng)費(fèi)遠(yuǎn)用添的字配睬比燦，型能闖夠注反杯映根企懶業(yè)薯生秒產(chǎn)愧經(jīng)船營(yíng)岔的獵收梢益茫或牙成者本往耗巡壽費(fèi)塵情涌況剃，匹分酒析僑預(yù)攻測(cè)教企抽業(yè)雜今賀后插的穩(wěn)發(fā)萍展埋趨哈勢(shì)撇和漠獲識(shí)利面能雪力闊。描其波一端般飛格命式慘見(jiàn)謀表導(dǎo)4萄。利陣潤(rùn)歪表胡的丙附喚表截主犧要跳是恨指崖利崗潤(rùn)孝分啟配翅表詢(xún)，止它雀是嶄反沉映謎企宏業(yè)爭(zhēng)利擦潤(rùn)貍分膝配魚(yú)情鼠況寒和隔年柿末劈燕未袖分生配致利轎潤(rùn)殼的鹽結(jié)聽(tīng)余使情農(nóng)況罰的動(dòng)會(huì)善計(jì)宅報(bào)攀表喪。塘通鴨過(guò)聲利船潤(rùn)先分廟配往表丸，嚴(yán)可元以胃了循解討企壩業(yè)支實(shí)提現(xiàn)車(chē)凈田利蓋潤(rùn)校的在分桶配顫情防況厘或標(biāo)虧刺損外的刪彌負(fù)補(bǔ)奮情晶況癥。愛(ài)其濁一懷般倒格場(chǎng)式忍見(jiàn)熱表懷5北。財(cái)煌務(wù)倍報(bào)正告母的肚閱室讀現(xiàn)尖金銷(xiāo)流剖量舒表現(xiàn)硬金博流院量恢表獵反撕映鐮企餓業(yè)匪一陷定符會(huì)煙計(jì)憲期氣間客內(nèi)耳有霜關(guān)彈現(xiàn)策金弦和補(bǔ)現(xiàn)憤金盒等強(qiáng)價(jià)焰物截的嘩流骨入鏈和箭流鄰出非信盼息趁的儲(chǔ)會(huì)夜計(jì)釋報(bào)覽表澤。蓬它燒是安以想現(xiàn)當(dāng)金熄增恢減勤變匙動(dòng)倦為欲基巡壽礎(chǔ)攏編烘制窩的祝動(dòng)蕉態(tài)分報(bào)野表眼。傅是殃反胞映饞企峰業(yè)沾“稈現(xiàn)次實(shí)擱利均潤(rùn)回”張的度財(cái)頃務(wù)震報(bào)摟表討。蹄其框一疊般社格計(jì)式聯(lián)見(jiàn)樓表電6隨。財(cái)宵務(wù)辮報(bào)揭告標(biāo)的摔閱槐讀會(huì)齡計(jì)共報(bào)兄表戀附含注為叔了咐有呀利澆于難會(huì)效計(jì)啦報(bào)雁表榆使探用街者兼全土面養(yǎng)、愁正客確簡(jiǎn)地罷理課解寄會(huì)收計(jì)妨報(bào)屑表省，稼就毛需罷要是編栗制釋會(huì)蝕計(jì)絹報(bào)走表竄附炮注驗(yàn)，正對(duì)笛會(huì)疏計(jì)耀報(bào)穴表蕩不影能舊包楚括奶地迫內(nèi)久容泳，蓋或宗者膝披憂露忌不臘詳父盡培的握內(nèi)載容效，見(jiàn)即辰對(duì)羽會(huì)仇計(jì)爭(zhēng)報(bào)早表奏的傷編蹲制戒基螞礎(chǔ)雜、敢編展制燒依渠據(jù)到、柴編鉗制騙原宴則斃和幻玉方絮法瀉及墾主魚(yú)要撇項(xiàng)習(xí)目賤等覆做宋進(jìn)吸一運(yùn)步稿的碗理帳解暮說(shuō)溜明偷。財(cái)徑務(wù)灰報(bào)箏告贏的擦閱遙讀會(huì)拾計(jì)吧報(bào)養(yǎng)表鉛附動(dòng)注照應(yīng)摸披孫露鋤的蒼內(nèi)唱容財(cái)辭務(wù)證報(bào)斧告礙的己閱飛讀1京．窄不選符噸合粗會(huì)巡壽計(jì)角核薄算迎前竿提椅的棄說(shuō)深明輪；2憶．潛重睛要周會(huì)蘿計(jì)蟲(chóng)政付策尼和廉會(huì)粒計(jì)閥估黑計(jì)根的止說(shuō)捕明留；3伯．由重駛要櫻會(huì)熄計(jì)色政僑策稿和煌會(huì)渠計(jì)副估渣計(jì)繳變?yōu)a更扭的酬說(shuō)毀明冒，桶以萌及夢(mèng)重蚊大聯(lián)會(huì)頁(yè)計(jì)沙差錯(cuò)悟更妖正靈說(shuō)祥明炭；4述．處或障有彎事惠項(xiàng)蟻的甜說(shuō)鐵明儲(chǔ)；5只．辭資姜產(chǎn)訊負(fù)疲債晚表震日拌后讓事鐘項(xiàng)前的皆說(shuō)雜明蜻；6嘴．腔關(guān)胳聯(lián)伴方侍關(guān)卡系濾及賴(lài)其鞭交絹易蔥的察說(shuō)框明址；會(huì)效計(jì)弱報(bào)零表噴附積注呼應(yīng)扎披帳露潛的螞內(nèi)浩容財(cái)羊務(wù)策報(bào)陜告貞的憐閱咐讀7顫．流重占要燥資肯產(chǎn)捕轉(zhuǎn)套讓堆及費(fèi)其棒出磚售眨的體說(shuō)脊明火；8握．疑企劈燕業(yè)焰合男并焰分查立楚的恐說(shuō)貞明各；9洞．乳會(huì)向計(jì)嫂報(bào)結(jié)表斤重債要庫(kù)項(xiàng)坑目氧的跑說(shuō)慣明恩；1來(lái)0勤．村收蠅入嘩；1誤1水．冶所幻玉得榆稅遷的朱會(huì)黃計(jì)裁處億理況方染法房誠(chéng)；1海2挎．口合孝并脅會(huì)派計(jì)吐報(bào)企表糞的生說(shuō)眾明柱；1竭3邀．幕有就助腰于息理匆解潑和恭分極析含會(huì)貌計(jì)開(kāi)報(bào)輝表胃需欲要境說(shuō)模明時(shí)的搶其霧他鬧事送項(xiàng)綠。財(cái)惜務(wù)嗚情渾況榮說(shuō)犯明械書(shū)財(cái)貫務(wù)沾情傷況訊說(shuō)膝明告書(shū)票是殖企悟業(yè)案財(cái)朝務(wù)濫會(huì)匯計(jì)駕報(bào)跌告鳴的浸重找要辣組止成森部侮分送，匙它例是蘇對(duì)臣企蘆業(yè)劃一棚定忽會(huì)籃計(jì)享期竭間抹內(nèi)褲生質(zhì)產(chǎn)壟經(jīng)在營(yíng)擋、識(shí)資億金爹增狀建禍和團(tuán)周背轉(zhuǎn)幸、負(fù)利恰潤(rùn)唯實(shí)進(jìn)現(xiàn)叔和藍(lán)分跳配辣等罪情相況盜的盜綜耳合嘗性酒說(shuō)鑒明島。賭其胞至合少召應(yīng)暴說(shuō)懶明驢以電下重事章項(xiàng)揉：企政業(yè)繼生擾產(chǎn)掉經(jīng)播營(yíng)肢的怨基酸本饒情獵況利伐潤(rùn)莖實(shí)護(hù)現(xiàn)鍬和腸分出配笑情孩況資慌金錦增使減頭和仍周撲轉(zhuǎn)統(tǒng)情遍況對(duì)貞企怕業(yè)紋財(cái)呢務(wù)跨狀氏況梨、慚經(jīng)陜營(yíng)典成摘果祥和堡現(xiàn)拍金巷流緞量番有勞重兇大為影躍響催的拴其頓他種事啦項(xiàng)財(cái)籠務(wù)碰報(bào)朵告省的奧閱塵讀財(cái)巡壽務(wù)笑報(bào)護(hù)告般的夕閱茶讀財(cái)歐務(wù)暖報(bào)顫告誦閱友讀橡的始關(guān)共鍵拔環(huán)吹節(jié)1爛.顛倡嚴(yán)導(dǎo)父“階財(cái)腔務(wù)毀結(jié)色構(gòu)雖—掙財(cái)形務(wù)古行罵為亦—案財(cái)輝務(wù)泉效營(yíng)率歡”污的何閱祥讀亭法重亡視折企車(chē)業(yè)寫(xiě)“蒸財(cái)查務(wù)忍結(jié)軟構(gòu)陵”驕問(wèn)僚題2牛.程透查視著企拜業(yè)交財(cái)紋務(wù)爹報(bào)助告慣的叮結(jié)脊構(gòu)差性廉缺毫失財(cái)洲務(wù)搶損街失撓報(bào)獲告之和衣企膽業(yè)洽價(jià)赤值仇報(bào)價(jià)告3藝.怠確靈保依企般業(yè)陰財(cái)杠務(wù)父報(bào)度告述的鋤規(guī)聲范臟性4機(jī).糟“常決獄策悄有清用棵觀龍”怎下煎的雷企然業(yè)擇內(nèi)痰部掀財(cái)腸務(wù)剛報(bào)朽告“歇財(cái)吵務(wù)憐成浸本結(jié)報(bào)洞告淋”分戲析宿和氏評(píng)氣價(jià)貢企繭業(yè)碼財(cái)柴務(wù)嚴(yán)狀王況求與唱經(jīng)溜營(yíng)殘成射果葉的會(huì)分暮析壺指喬標(biāo)虛包究括免償母?jìng)荒芴摿U(kuò)指俊標(biāo)堵、漂營(yíng)糕運(yùn)設(shè)能孔力狼指走標(biāo)滾、狠盈竿利剃能必力隆指恐標(biāo)衣和魯發(fā)組展寄能舊力粉指喘標(biāo)掌。常廚規(guī)喇財(cái)長(zhǎng)務(wù)噸指軌標(biāo)籌分肆析貞必比須蟲(chóng)把芽握顆三估個(gè)院關(guān)撞鍵改要蹈素脅：1葡.臟財(cái)液務(wù)絕指鴉標(biāo)謠的告設(shè)挖計(jì)棋思盯想康；2射.挺財(cái)遭務(wù)酒指時(shí)標(biāo)殲的替內(nèi)救涵渴；3土.昏財(cái)澡務(wù)扔指乓標(biāo)估的伸評(píng)艦價(jià)供標(biāo)辦準(zhǔn)笨（腦通與用想標(biāo)逗準(zhǔn)復(fù)、色行吃業(yè)用標(biāo)鉤準(zhǔn)市和灶企矛業(yè)升標(biāo)促準(zhǔn)奪）財(cái)熊務(wù)捕指元標(biāo)載分忍析財(cái)津務(wù)消指璃標(biāo)吩分壘析比廉率球分她析糠法(頂計(jì)此算太相盆對(duì)柔數(shù)掙)財(cái)液務(wù)繡指縫標(biāo)版屬停性筑：漁正析指酸標(biāo)鄭（聰約朝束效條忙件逢下脾數(shù)成值呈越羅大勒，筍說(shuō)骨明驗(yàn)財(cái)限務(wù)靠能掏力犯越片強(qiáng)以）躁；斃反去指馬標(biāo)丘（抹約串束缺條動(dòng)件曉下坡數(shù)棄值旬越癥小從，薯說(shuō)短明趕財(cái)郊務(wù)煉能訓(xùn)力羊越塔弱件）特知?jiǎng)e牙注你意酸：叉只孫有勢(shì)資永產(chǎn)籃負(fù)蹄債障率岡、箏產(chǎn)軌權(quán)仔比紐奉率且兩參個(gè)滑反墾指奪標(biāo)夜；制其寧余務(wù)均爭(zhēng)為稈正刊指澇標(biāo)虛。財(cái)鋤務(wù)疲指沖標(biāo)禿評(píng)顫價(jià)感標(biāo)春準(zhǔn)慌的柏獲器取炸途百?gòu)綆ぃ浩е髋_(tái)要耍三羅個(gè)位途跑徑涂。償愉債憐能尋力晚分金析：挨償秧債令能塞力窄是金指蟲(chóng)企坡業(yè)逢償喜還膜到犧期查債策務(wù)片（醫(yī)包偶括孝本秤息右）習(xí)的犯能對(duì)力制。財(cái)散務(wù)促指鍛標(biāo)吵分運(yùn)析財(cái)渾務(wù)次指慕標(biāo)李分搜析財(cái)牛務(wù)望指原標(biāo)咱分歌析長(zhǎng)披期墨償煎債笑能騾力者分程析財(cái)柏務(wù)賣(mài)指滔標(biāo)拜分陶析長(zhǎng)激期米償劫債舌能衛(wèi)力堅(jiān)分算析財(cái)邁務(wù)巾指百標(biāo)瓦分情析營(yíng)談運(yùn)施能剃力判分飼析財(cái)生務(wù)嗎指矮標(biāo)遠(yuǎn)分次析營(yíng)薯運(yùn)絹能璃力翼分浙析財(cái)芝務(wù)揚(yáng)指棉標(biāo)責(zé)分腎析營(yíng)澡運(yùn)掠能簡(jiǎn)力策分沉析財(cái)筆務(wù)鍬指池標(biāo)敗分結(jié)析盈景利舊能因力傍分龜析財(cái)岔務(wù)綿指噴標(biāo)勢(shì)分其析盈文利逐能逝力摔分槳析財(cái)衣務(wù)蜂指才標(biāo)宿分集析盈致利姑能趟力倦分帳析財(cái)歲務(wù)速指丹標(biāo)惰分謎析基填本郊每耍股心收顫益嫁(帖P報(bào)r撤i片m碧a香r隨y幼E吹a鼻r廚n誤i哥n諷g美s即P杠e拜r皇S巷h牌a誦r佛e財(cái))縫=歸具屬病于膏普呀通每股種股漲東晶的浙當(dāng)補(bǔ)期罪凈爭(zhēng)利冤潤(rùn)當(dāng)墳期腐發(fā)后行揮在島外領(lǐng)普優(yōu)通封股籮的閱加紋權(quán)痰平位均泛數(shù)稀霞釋窄每旱股須收紅益:殿（白F秤u漲l浮l等y肌D恥i植l赤u醋t絨e賽d健E延a翠r就n樂(lè)i乓n凍g艦s絞P受e械r費(fèi)S替h府a(chǎn)也r申e盞）穿稀炸釋火每顆股胸收安益侄是傷以絡(luò)基蜘本箏每叫股查收完益嗚為北基抗礎(chǔ)央，躺假傾設(shè)敢企玩業(yè)短所朋有殲發(fā)態(tài)行躍在榜外必的躲稀詢(xún)釋竹性侮潛抓在陵普降通盆股鄉(xiāng)豐均覆已潮轉(zhuǎn)捏換調(diào)為派普杏通樹(shù)股室，讓從令而掙分畏別誤調(diào)玩整火歸磚屬毯于杜普悠通袖股教股沙東嘩的標(biāo)當(dāng)為期劇凈盆利宰潤(rùn)核以時(shí)及借發(fā)脾行振在媽外仔普蹲通公股仗的董加耽權(quán)籮平桶均步數(shù)笑計(jì)冒算狼而奇得禮的蘭每手股沾收拴益野。財(cái)愈務(wù)聯(lián)指帆標(biāo)筒分是析【蔥例關(guān)題偶】某御公擠司面2勁0瘋0椅5那年害1山月材2些日朋發(fā)喪行探4探%仿可享轉(zhuǎn)陵換誕債穿券膚，堆面慎值農(nóng)8毅0仆0炸萬(wàn)勻元槐，爭(zhēng)每側(cè)1網(wǎng)0作0竊元戒債頃券我可肅轉(zhuǎn)逮換叔為花1軋?jiān)q面勇值練普晶通爸股段9旬0阻股抱。2獨(dú)0梯0更5幫年迅凈貿(mào)利兆潤(rùn)街4志5返0麗0燃萬(wàn)貢元2舟0侵0闊5刊年退發(fā)替行槳在秤外豎普摔通柏股鑒4傲0爪0會(huì)0骨萬(wàn)喚股所瓦得惹稅蠟稅欄率邀3并3漢%基逆本付每艷股謀收功益卸＝吩4累5談0鴨0融/培4蘭0長(zhǎng)0胡0隨＝魯1侍.久1嘩2鞭5終元財(cái)類(lèi)務(wù)礎(chǔ)指念標(biāo)掘分統(tǒng)析稀夾釋晌的吧每版股露收遠(yuǎn)益凈似