企業(yè)會(huì)計(jì)準(zhǔn)則第號(hào)財(cái)務(wù)報(bào)表列報(bào)企業(yè)會(huì)計(jì)準(zhǔn)則第

企業(yè)會(huì)計(jì)準(zhǔn)則

第30號(hào)—財(cái)務(wù)報(bào)表列報(bào)學(xué)習(xí)目的要求：理解財(cái)務(wù)報(bào)表概念及其主要內(nèi)容；掌握編制財(cái)務(wù)報(bào)表的基本要求；掌握編制資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表的方法；掌握編制附注的方法。一、財(cái)務(wù)報(bào)表概念及其主要內(nèi)容㈠財(cái)務(wù)報(bào)表是對(duì)企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量的結(jié)構(gòu)性表述。㈡財(cái)務(wù)報(bào)表至少應(yīng)當(dāng)包括下列組成部分：

二怨、選基晝本籮要千求㈠蓄以縫持夫續(xù)樓經(jīng)隙營(yíng)側(cè)為等基積礎(chǔ)晌，㈡昆項(xiàng)裝目繁列往報(bào)災(zāi)各井會(huì)瓶計(jì)雄期瞎間臘保橡持株一委致勇，㈢鄉(xiāng)豐考袖慮氣報(bào)幕表爆項(xiàng)聞目逐的暴重克要奮性嘴；㈣短項(xiàng)佳目菊不燦得移相彼互巨抵些銷遙的殊規(guī)懲定蛙；㈤鄉(xiāng)豐提荷供烏比誦較悲數(shù)森據(jù)㈥死顯蟻著圖位阿置燦要刊披滔露他的駝內(nèi)畫容㈦附至軌少習(xí)按策年爸編倦制絹財(cái)聲務(wù)憂報(bào)寬表㈧哭本衡準(zhǔn)繁則敢規(guī)長(zhǎng)定驚單贈(zèng)獨(dú)踢列任報(bào)辨的賺項(xiàng)鋸目三屋、播資喇產(chǎn)梢負(fù)寧債董表㈠妄資綱產(chǎn)領(lǐng)負(fù)鑼債愚表慢的田概失念嶄及支結(jié)寒構(gòu)資些產(chǎn)蜂負(fù)揚(yáng)債寸表采是粱反固映債企籠業(yè)直在臟某娘一千特笛定缺日飼期密所喘擁收有直或勺控闖制撓的織經(jīng)膛濟(jì)盤資牽源舊、川所手承涉擔(dān)綁的俯現(xiàn)聯(lián)時(shí)貓義遠(yuǎn)務(wù)速和專所要有配者聯(lián)對(duì)航凈么資樣產(chǎn)策的腐要廳求怖權(quán)荷。資次產(chǎn)默負(fù)棕債鼻表親采物用煮賬魔戶核式占結(jié)小構(gòu)靠。㈡趟資暖產(chǎn)年負(fù)濱債拿表押項(xiàng)帳目館的蕩列碧示資寸產(chǎn)襖和功負(fù)化債朋應(yīng)示當(dāng)紗分淚別份流疼動(dòng)觀資填產(chǎn)丑和嬸非背流壓動(dòng)線資強(qiáng)產(chǎn)餡、支流頸動(dòng)蓬負(fù)荒債白和斑非輛流械動(dòng)叔負(fù)猛債課列畫示裁。資鍵產(chǎn)工負(fù)坦債柱表㈢理資技產(chǎn)衫負(fù)命債咽表撲的越填碧列圍方許法“絹年肆初草余盞額得”支根處據(jù)勿上海年已末廊資頂產(chǎn)券負(fù)沫債竭表陡“說期朗末閑余盜額星”番欄柔內(nèi)讀所弊列桌數(shù)模字膠填州列景?！败嚻趹椖┗笥辔妙~銜”楊的約填當(dāng)列母方裹法⑴榨根測(cè)據(jù)爽總底賬巴科枕目洞的詠余門額喇填當(dāng)列輝。咱資愉產(chǎn)幸負(fù)豪債舍表讓中潛的折有困些狂項(xiàng)趣目油，尼可飯直放接殲根那據(jù)晝有祖關(guān)宰總背賬浴科賠目盛的須余液額以填較列神，聽如廣“幣交冊(cè)易把性旺金蘇融際資脫產(chǎn)套”爬、纏“它短雪期兼借樣款良”溝、森“漫應(yīng)社付殺票砌據(jù)針”品、坡“饞應(yīng)水付艦職艱工皺薪倉酬僑”談等籍項(xiàng)伯目謹(jǐn)；紋有籌些愿項(xiàng)創(chuàng)目竭則殘需踩根合據(jù)宿幾嶺個(gè)醋總伏賬對(duì)科扯目威的凍余流額崗計(jì)史算屋填確列借，塑如迷“盡貨桑幣尾資囑金范”洋項(xiàng)幫目雀，周需堵根燃據(jù)券“禁庫揭存鳴現(xiàn)輛金劍”嘆、彩“僵銀鄙行跟存獨(dú)款搶”名、插“償其該他蔑貨唱幣幼資械金繁”府三默個(gè)伸總?cè)~魔科滑目拋余管額崗的超合奏計(jì)材數(shù)允填憐列稠。⑵燦根充據(jù)諒有悔關(guān)尋明總細(xì)刻科四目找的凍余援額蜘計(jì)看算莫填配列占。膜如男“閘應(yīng)眨付匹賬曉款故”遺項(xiàng)私目士，銅需蔑要禽根傘據(jù)宗“痰應(yīng)洽付錄賬借款胞”切和灶“滲預(yù)囑付燈賬乎款磨”狠兩閉個(gè)欣科廟目漠所勇屬妙的嘉相井關(guān)笨明研細(xì)努科掀目腳的雷期爐末訪貸篩方咬余伴額斤計(jì)蓬算跟填狗列本；篇“由應(yīng)父收料賬?？钫睉秧?xiàng)端目倍，賽需倡要遣根賊據(jù)筐“詠應(yīng)疤收體賬府款產(chǎn)”平和臺(tái)“裹預(yù)落收伙賬置款勇”蟲兩輛個(gè)羨科旗目濤所阿屬霞的披相旗關(guān)趴明低細(xì)余科閥目言的名期委末擊借棉方吧余叛額根計(jì)土算擴(kuò)填獸列棉。某譽(yù)企顛業(yè)添2嚴(yán)0富0盼8泄年堵1主2廊月殲3剖1召日隱結(jié)表賬近后槐有筐關(guān)士科引目牢余熔額嗎如項(xiàng)下厲表擊所該示鄭?？颇棵Q借方余額貸方余額應(yīng)收賬款1600000100000預(yù)付賬款80000060000應(yīng)付賬款4000001800000預(yù)收賬款6000001400000該上企欣業(yè)潑2艇0沿0額8殲?zāi)陦|1蛾2鈴月歉3樸1碌日華資諒產(chǎn)兆負(fù)葛債聰表仆中供相宅關(guān)歷項(xiàng)傭目襯的允金房誠(chéng)額姨為酒：①核“冊(cè)應(yīng)岔收體賬企款拋”確項(xiàng)腸目陜金鎖額杏為碗：1權(quán)6知0椒0儀0閱0霧0蘿+芹6衣0企0脈0逮0掘0協(xié)=蹦2答2鉤0邪0香0面0墊0證（誓元組）②慘“省預(yù)溫付榮款昆項(xiàng)潛”脾項(xiàng)乳目嚇金帝額蔑為消：8翼0踏0謀0霸0啦0艇+愁4厘0贏0用0智0狡0容=頑1棕2猜0你0少0疑0撿0成（上元所）③捐“北應(yīng)杰付乳賬瞧款恥”瞎項(xiàng)泛目蟲金釋額院為飲：6葬0稍0澡0龜0梨+慶1毀8挽0響0全0藏0麥0乖=寨1津8新6犯0太0膀0六0營(yíng)（霜元裁）④襯“多預(yù)隔收脖款悲項(xiàng)長(zhǎng)”搏項(xiàng)釀目檔金費(fèi)額念為垂：1腰4倍0削0衡0趟0權(quán)0改+撫1邪0哲0餐0符0另0堅(jiān)=傾1壺5浸0故0拿0悉0抄0商（組元勉）⑶舟根攪據(jù)遷總農(nóng)賬稿科可目佳和聚明微細(xì)故科由目繭的威余宿額丟分誦析基計(jì)請(qǐng)算鄰填洋列存。餅如迎“侄長(zhǎng)艱期踢借局款趕”員項(xiàng)希目助，仇需嫌根透據(jù)喊“優(yōu)長(zhǎng)恢期旋借櫻款拐”誦總莫賬抵科鑰目燦余眉額瓜扣塌除擺“視長(zhǎng)相期騙借深款描”搭科澇目鬼所辜屬騎的上明博細(xì)蛙科被目徐中找將仇在竊資屬產(chǎn)題負(fù)顫債凡表蕉日崇起增一螺年娃內(nèi)訪到惠期仙、跟且概企挖業(yè)犁不普能智自忽主評(píng)地嚴(yán)將隔清因償漲義敢務(wù)鏡展撐期既的深長(zhǎng)摧期副借凍款呆后個(gè)的郵金煌額幕計(jì)沿算逃填此列景。⑷因根貸據(jù)溉有歲關(guān)頂科煌目同余竟額械減傳去爽其妙備放抵燙科劈燕目賠后冤的臉凈剛額滔填還列各。必如余資卸產(chǎn)卸負(fù)戒債陸表揚(yáng)中柳的暖“撫應(yīng)鳳收委賬逐款偏”盯、畢“樸長(zhǎng)灑期庭股準(zhǔn)權(quán)許投仗資址”莫等鹽項(xiàng)覽目瓣，謠應(yīng)惜根段據(jù)船“永應(yīng)母收嘴賬魚款捉”宵、焰“萄長(zhǎng)遍期稱股否權(quán)冶投牲資我”車等巧科嗚目泰的潔期晌末俱余念額暈減激去鄉(xiāng)豐“為壞疊賬榴準(zhǔn)族備驅(qū)”冷、距“舍長(zhǎng)貼期察股告權(quán)倘投莖資誰減思值初準(zhǔn)慌備娛”專等醋科鋤目假余坡額突后法的漁凈棄額坑填醬列討；鴿“獎(jiǎng)固鞭定侍資疤產(chǎn)慘”慕項(xiàng)霉目渾，板應(yīng)爛根滔據(jù)小“驢固期定挖資榴產(chǎn)糧”方科雞目落的蛇期恭末巨余找額英減桐去依“枝累絡(luò)計(jì)籍折缸舊骨”命、均“商固爹定稼資歲產(chǎn)領(lǐng)減彼值鋸準(zhǔn)畢備探”孤科群目符余己額堪后囑的就凈貧額企填速列攔；衛(wèi)“精無箭形件資字產(chǎn)爺”宣項(xiàng)倦目器，述應(yīng)幣根房誠(chéng)據(jù)艙“甩無長(zhǎng)形焦資暴產(chǎn)婆”招科管目數(shù)的鹽期腥末圓余努額稱，振減氧去佩“毫累秘計(jì)拆攤塑銷引”歡、蛛“諸無喉形靠資壘產(chǎn)慌減皂值向準(zhǔn)些備念”怎科乎目磁余臉額貞后睡的準(zhǔn)凈窩額害填始列拼。⑸軟綜通合士運(yùn)劫用徒上馬述矛填妻列雪方牽法魄分慈析優(yōu)填丑列觀。森如薯資始產(chǎn)朗負(fù)拉債解表長(zhǎng)中兔的飯“斷存斜貨頃”況項(xiàng)疊目斃，納需希根匙據(jù)蜘“船原串材配料故”銅、零“皺庫萄存亭商深品甚”謎、姑“凍委望托沾加辮工乖物卻資兼”傅、紛“泛周腳轉(zhuǎn)哪材漠料屑”慌、掛“寫材伍料請(qǐng)采導(dǎo)購楊”枝、醉“異在瘡?fù)纠缥锴缳Y萌”歡、聞“剖發(fā)猾出霜商靈品厲”恰、待“鉗材漏料仍成引本訊差怪異稿”獻(xiàn)等懂總筐賬陰科掌目私期澤末礎(chǔ)余棵額駱的迅分賽析棍匯拒總嘗數(shù)消，練再影減笑去廚“閱存濫貨保跌哨價(jià)蚊準(zhǔn)改備膏”儉科抓目射余劃額芒后釀的蹦金莖額退填溪列監(jiān)。四引、顆利朋潤(rùn)徒表㈠著利我潤(rùn)相表幕的蹈概剪念拘和葬結(jié)境構(gòu)利杠潤(rùn)衡表攀是繼指誰反媽映店企籍業(yè)衣在娛一站定幼會(huì)碎計(jì)鑒期飾間喜的倘經(jīng)厭營(yíng)航成吐果旁的提報(bào)辱表怨。在匹利仿潤(rùn)研表脅中咬，悅費(fèi)蓮用徑應(yīng)手當(dāng)合按丙照末功尺能曬分詢類拳，勉分惹為架從界事氏經(jīng)息營(yíng)幟業(yè)蘋務(wù)杜發(fā)冶生糠的鋤成態(tài)本藝、哈管皺理帳費(fèi)摩用矩、沈銷替售段費(fèi)獄用淺等北。利稈潤(rùn)底表叫結(jié)卸構(gòu)漿主杰要縱有廊單阻步后式嘗和線多鮮步骨式四兩拘種餡。企絹業(yè)踏基襯本包采掀用談單焦步比式甚結(jié)夫構(gòu)還。主浴要戒包斤括飽五君方代面睜：夸1輪.尚營(yíng)貪業(yè)仁收柴入毫；至2聯(lián).北營(yíng)睬業(yè)稱利踩潤(rùn)參；肌3蔥.勇利天潤(rùn)進(jìn)總晚額落；班4添.輩凈射利幣潤(rùn)己；后5釋.河每脆股演收共益鵲。㈡酸利但潤(rùn)嫂表添項(xiàng)腐目授的海列互示利駐潤(rùn)戴表㈢荒利字潤(rùn)叫表混的后填牲列作方優(yōu)法1卸.迎“剪本賴期牽金頃額消”狡欄粒反蹲映強(qiáng)各淘項(xiàng)瓜目饒的劍本廊期脆實(shí)屆際駱發(fā)青生號(hào)額執(zhí)。2鋼.屠報(bào)斬表爭(zhēng)中賞各旦項(xiàng)牧目片主膨要攜根項(xiàng)據(jù)飯各絞損找益亞類鞏科廚目德的范發(fā)屋生唇額京分滲析假填視列啄。㈣般每敢股失收畜益五致、滾現(xiàn)邀金煩流橡量犁表現(xiàn)臺(tái)金零流悠量緞表濾（過會(huì)濫企仁）現(xiàn)行金壞流弦量粉表蛇（犁會(huì)朱商連銀司）六修、稼所鼻有鍋權(quán)寇益晝變悶動(dòng)想表提（潤(rùn)簡(jiǎn)班表庸）項(xiàng)目實(shí)收資本資本公積盈余公積未分配利潤(rùn)總計(jì)一、凈利潤(rùn)加：直接計(jì)入所有者權(quán)益的利得項(xiàng)目減：直接計(jì)入所有者權(quán)益的損失項(xiàng)目二、本期確認(rèn)的收益和費(fèi)用總額加：會(huì)計(jì)政策變更和會(huì)計(jì)差錯(cuò)更正的累積影響加：所有者投入資本減：向所有者分配利潤(rùn)提取盈余公積三、本期所有者權(quán)益變動(dòng)加：上期末所有者權(quán)益四、期末所有者權(quán)益七蓮、鍛合掀并蔥財(cái)辟務(wù)閘報(bào)職表八嫂、捆附架注㈠節(jié)概潮念撐：測(cè)附臥注險(xiǎn)是略對(duì)災(zāi)在菠資半產(chǎn)西負(fù)耕債饑表釀、直利疊潤(rùn)乳表沖、食現(xiàn)扁金糕流滔量短表超和腦所藝有哥者葉權(quán)秤益趙變繡動(dòng)呆表努等盡報(bào)雜表認(rèn)中譽(yù)列始示跡項(xiàng)乏目勉的鋤文禮字揉描償述久或查明該細(xì)飲資伶料叼，誤以滴及贊對(duì)喂未兆能傷在產(chǎn)這溪些抹報(bào)艘表胳中捧列針示承項(xiàng)簡(jiǎn)目何的謹(jǐn)說情明狀等萬。財(cái)跑務(wù)墨報(bào)予表嗚中舒的氣數(shù)蜘字傾是籃經(jīng)戚過貫分閃類棍與桂匯織總拴后境的沸結(jié)湊果尿，鄉(xiāng)豐是杏對(duì)讀企丹業(yè)婚發(fā)宮生懼的圣經(jīng)特濟(jì)推業(yè)燈務(wù)才的句高頭度困簡(jiǎn)澡化躬和顏濃氏縮磨的損數(shù)字字考，灑如銳有盤沒恩有問形戲成其這域些灣數(shù)偏字鞠所內(nèi)使捕用初的丸會(huì)怎計(jì)閑政溝策毯、個(gè)理啟解將這駐些巾數(shù)排字槍所帶必儲(chǔ)需趣的幟披寄露悉，普財(cái)加務(wù)奪報(bào)盯表手就漆不趕可摘能閑充下分軟發(fā)辛揮民效古用繡。探因租此虹，堪附萄注綿與充資然產(chǎn)衛(wèi)負(fù)征債第表酸、謠利惕潤(rùn)脈表痕、映現(xiàn)遵金傭流約量柏表份、喜所南有奔者第權(quán)糧益領(lǐng)變牢動(dòng)兆表朱等糧報(bào)秘表悟具騎有違同削等柴的雙重箱要濤性沙，扛是楚財(cái)拖務(wù)叉報(bào)盒表自的擱重岔要愚組驢成登部樓分護(hù)。首報(bào)竄表藝使弦用器者碑了南解渾企絮業(yè)芹的懲財(cái)勁務(wù)興狀辮況改、役經(jīng)路營(yíng)障成即果娃和負(fù)現(xiàn)僅金嫌流灰量幸，鐮?wèi)?yīng)麻當(dāng)飄全專面啟閱慨讀倉附慚注封。㈡武附螺注文披籮露睛的特基倒本移要爭(zhēng)求⒈沫附狡注伏披女露性的腸信哨息熔應(yīng)袋是岔定棵量睡、事定范性防信乎息橫的饑結(jié)辰合屈，幸從沃而蘭能折從飄量壘和碰質(zhì)梢兩辨?zhèn)€蟲角靈度虎對(duì)舞企值業(yè)兼經(jīng)衫濟(jì)笨事烈項(xiàng)麥完挖整捉的答進(jìn)孫行滋反紡映恐，鮮也針才波能慈滿煉足坡住祥處僻使分用動(dòng)者泳的賽決打策鼓需單求殿。⒉江附