按照重要性原則，財(cái)務(wù)報(bào)告附注應(yīng)首先披露的是
《企業(yè)會(huì)計(jì)準(zhǔn)則——應(yīng)用指南》《小企業(yè)會(huì)計(jì)準(zhǔn)則》等屬于典型的_____。
會(huì)計(jì)規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會(huì)計(jì)規(guī)章制度的是_____。
會(huì)計(jì)規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
會(huì)計(jì)考試
- 會(huì)計(jì)從業(yè)資格
- 會(huì)計(jì)初級(jí)職稱(chēng)
- 會(huì)計(jì)中級(jí)職稱(chēng)
- 注冊(cè)會(huì)計(jì)師
- CMA美國(guó)注冊(cè)管理會(huì)計(jì)師
- ACCA英國(guó)注冊(cè)會(huì)計(jì)師
- 會(huì)計(jì)專(zhuān)科
- 會(huì)計(jì)本科
- 初級(jí)審計(jì)師
- 中級(jí)審計(jì)師
- 管理會(huì)計(jì)師
- 初級(jí)統(tǒng)計(jì)師
- 中級(jí)統(tǒng)計(jì)師
- 稅務(wù)師
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職上網(wǎng)在線(xiàn)題庫(kù) > 會(huì)計(jì)本科試題 > 會(huì)計(jì)制度設(shè)計(jì) > 第十二章 財(cái)務(wù)報(bào)告設(shè)計(jì) > 按照重要性原則，財(cái)務(wù)...
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財(cái)務(wù)報(bào)告附注的設(shè)計(jì)
附注披露的結(jié)構(gòu)和順序的設(shè)計(jì)
重要的信息先披露，次要的信息后披露。
①是否遵循了企業(yè)會(huì)計(jì)準(zhǔn)則和財(cái)務(wù)報(bào)表的編制基礎(chǔ)；
②采用的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)；
③對(duì)財(cái)務(wù)報(bào)表重要項(xiàng)目作進(jìn)一步解釋?zhuān)?/p>
④未在會(huì)計(jì)報(bào)表中列示，但對(duì)理解企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量十分有用的信息，如對(duì)或有事項(xiàng)和承諾事項(xiàng)的說(shuō)明等。
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