財(cái)務(wù)會(huì)計(jì)報(bào)告由什么組成 財(cái)務(wù)會(huì)計(jì)報(bào)告編制要求
財(cái)務(wù)會(huì)計(jì)報(bào)告是企業(yè)向財(cái)務(wù)會(huì)計(jì)報(bào)告使用者提供與企業(yè)財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量等有關(guān)會(huì)計(jì)信息,反映企業(yè)管理層受托責(zé)任履行情況的書(shū)面報(bào)告。財(cái)務(wù)會(huì)計(jì)報(bào)告的組成內(nèi)容包括會(huì)計(jì)報(bào)表、會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說(shuō)明書(shū)三部分。財(cái)務(wù)報(bào)告編制要求根據(jù)審核的會(huì)計(jì)賬簿記錄和有關(guān)資料編制,資產(chǎn)與負(fù)債不得相互抵消等。下面一起來(lái)了解一下怎么寫(xiě)財(cái)務(wù)會(huì)計(jì)報(bào)告吧!