財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)_財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目的基礎(chǔ)依據(jù)
財(cái)務(wù)會(huì)計(jì)報(bào)表是企業(yè)在一定時(shí)期內(nèi)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果的和反映,是企業(yè)向內(nèi)部和外部或者方面需要提供財(cái)務(wù)信息的主要注意途徑。在企業(yè)的日常經(jīng)營(yíng)中,財(cái)務(wù)會(huì)計(jì)報(bào)表具備非常重要的作用,它不光是企業(yè)經(jīng)營(yíng)管理的基礎(chǔ),也企業(yè)融資、投資、稅收等方面的重要的是依據(jù)。本文將能介紹財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)的相關(guān)內(nèi)容。
財(cái)務(wù)會(huì)計(jì)報(bào)表的定義
財(cái)務(wù)會(huì)計(jì)報(bào)表是企業(yè)在一定時(shí)期內(nèi)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果的和反映,比較多和資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表和所有者權(quán)益變動(dòng)表。那些個(gè)報(bào)表是企業(yè)向內(nèi)部和外部關(guān)聯(lián)方面可以提供財(cái)務(wù)信息的通常途徑,是企業(yè)經(jīng)營(yíng)管理的基礎(chǔ),也是企業(yè)融資、投資、稅收等方面的不重要依據(jù)。財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)的意義
財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)是指企業(yè)編制財(cái)務(wù)會(huì)計(jì)報(bào)表所依據(jù)的會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)政策和會(huì)計(jì)估計(jì)也等,它這對(duì)財(cái)務(wù)會(huì)計(jì)報(bào)表的準(zhǔn)確性和可比性具有重要意義。只有在比較明確的會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)政策和會(huì)計(jì)肯定的基礎(chǔ)上,才能編制內(nèi)出假的、確切、比起的財(cái)務(wù)會(huì)計(jì)報(bào)表。財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)的種類(lèi)
財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)比較多和會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)政策和會(huì)計(jì)估計(jì)也三個(gè)方面。會(huì)計(jì)準(zhǔn)則
會(huì)計(jì)準(zhǔn)則是指規(guī)范企業(yè)會(huì)計(jì)核算和財(cái)務(wù)報(bào)告的基本原則和規(guī)則,是企業(yè)編制財(cái)務(wù)會(huì)計(jì)報(bào)表的基礎(chǔ)。我國(guó)目前什么制度的會(huì)計(jì)準(zhǔn)則是《企業(yè)會(huì)計(jì)準(zhǔn)則》。會(huì)計(jì)政策
會(huì)計(jì)政策是指企業(yè)在編制內(nèi)財(cái)務(wù)會(huì)計(jì)報(bào)表時(shí)所按結(jié)構(gòu)的具體詳細(xì)會(huì)計(jì)方法和程序,除開(kāi)計(jì)價(jià)方法、計(jì)量方法、會(huì)計(jì)核算方法等。企業(yè)應(yīng)在在會(huì)計(jì)準(zhǔn)則的基礎(chǔ)上,依據(jù)自身的經(jīng)營(yíng)特點(diǎn)和實(shí)際中情況,如何制定比較適合自己的會(huì)計(jì)政策。會(huì)計(jì)估計(jì)
會(huì)計(jì)估計(jì)也是指企業(yè)在正式編制財(cái)務(wù)會(huì)計(jì)報(bào)表時(shí)所進(jìn)行的一些估記和判斷,除了資產(chǎn)減值準(zhǔn)備、預(yù)計(jì)負(fù)債、收益確定等。會(huì)計(jì)大概的準(zhǔn)確性對(duì)此財(cái)務(wù)會(huì)計(jì)報(bào)表的真實(shí)性和可比性本身不重要影響。財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)的制定
企業(yè)應(yīng)在據(jù)自身的經(jīng)營(yíng)特點(diǎn)和求實(shí)際情況,制定并執(zhí)行更適合自己的財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)。在制定并執(zhí)行財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)時(shí),應(yīng)當(dāng)遵循會(huì)計(jì)準(zhǔn)則的規(guī)定,合不合理確認(rèn)會(huì)計(jì)政策和會(huì)計(jì)估記,切實(shí)保障財(cái)務(wù)會(huì)計(jì)報(bào)表的真實(shí)性和可比性。財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)的變更
企業(yè)在經(jīng)營(yíng)過(guò)程中,可能會(huì)直接出現(xiàn)一些經(jīng)營(yíng)特點(diǎn)和實(shí)際中情況的變化,造成財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)不需要參與調(diào)整。企業(yè)應(yīng)依據(jù)會(huì)計(jì)準(zhǔn)則的規(guī)定,合理考慮根據(jù)情況的會(huì)計(jì)政策和會(huì)計(jì)肯定,并在財(cái)務(wù)會(huì)計(jì)報(bào)表中內(nèi)容明確公開(kāi)披露。財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù)是企業(yè)編制財(cái)務(wù)會(huì)計(jì)報(bào)表的基礎(chǔ),對(duì)于財(cái)務(wù)會(huì)計(jì)報(bào)表的準(zhǔn)確性和可比性具有重要意義。企業(yè)應(yīng)當(dāng)由據(jù)自身的經(jīng)營(yíng)特點(diǎn)和換算情況,如何制定更適合自己的財(cái)務(wù)會(huì)計(jì)報(bào)表項(xiàng)目依據(jù),并在經(jīng)營(yíng)過(guò)程中參照需要并且調(diào)整。






- 5分鐘前學(xué)員提問(wèn):學(xué)會(huì)計(jì)的基本條件和學(xué)歷要求?
- 8分鐘前學(xué)員提問(wèn):會(huì)計(jì)培訓(xùn)班要多少錢(qián)一般要學(xué)多久
- 9分鐘前學(xué)員提問(wèn):會(huì)計(jì)實(shí)操培訓(xùn)班大概多少錢(qián)
- 抵值產(chǎn)品會(huì)計(jì)賬務(wù)處理_抵
- 會(huì)計(jì)憑證做賬日期-會(huì)計(jì)憑
- 湖州會(huì)計(jì)記賬_湖州財(cái)務(wù)會(huì)
- 財(cái)務(wù)會(huì)計(jì)不實(shí)信息問(wèn)題自
- 會(huì)計(jì)記賬填寫(xiě)方法,會(huì)計(jì)記
- 股東會(huì)計(jì)記賬嗎,股東是否
- 公司轉(zhuǎn)賬出納還是會(huì)計(jì)好
- 二套會(huì)計(jì)賬務(wù)處理流程-二
- 復(fù)式記賬基礎(chǔ)會(huì)計(jì)等式_復(fù)
- 代賬公司記賬會(huì)計(jì)薪酬管
- 技術(shù)開(kāi)發(fā)會(huì)計(jì)賬務(wù)處理_技
- 出納跟會(huì)計(jì)選擇哪個(gè)-出納
- 法務(wù)會(huì)計(jì)與舞弊審計(jì)聯(lián)系
- 會(huì)計(jì)電算如何有效審計(jì)-會(huì)
- 會(huì)計(jì)師審計(jì)經(jīng)驗(yàn)分享-會(huì)計(jì)
