财务报告中附注的重要性及其写法  

The Importance of Explanatory Note of Financial Reports and Its Way of Writing

作　　者：吴健[1] 

机构地区：[1]江苏南通六建建设集团有限公司,南通226500

出　　处：《价值工程》2011年第36期97-98,共2页Value Engineering

摘　　要：编写财务报告附注是企业会计准则的要求,财务人员应当按照一定的顺序撰写附注所应披露的各项内容,以确保财务报告质量的完整与准确。本文就财务报告附注的重要性及其写法进行了深入的分析和探讨,为财务报告附注的编写提供了依据。The preparation of explanatory note of financial reports is the requirements of corporate accounting standards,and financial officers ought to write contents which explanatory note should reveal,so as to ensure the integrity and accuracy of quality of financial reporting.In this paper,the importance of explanatory note of financial reports and its way of writing were analyzed and discussed deeply,which provided basis for the preparation of explanatory note of financial reports.

关 键 词：财务报告附注 重要性 

分 类 号：F275[经济管理—企业管理]