會(huì)計(jì)報(bào)表的編制與分析研究

邊紅霞

會(huì)計(jì)報(bào)表是根據(jù)日常會(huì)計(jì)資料歸集、加工、匯總而成的，用以反映企業(yè)某一特定日期的財(cái)務(wù)狀況和某一會(huì)計(jì)期間的經(jīng)營(yíng)成果及現(xiàn)金流量情況的書(shū)面文件。會(huì)計(jì)報(bào)表是會(huì)計(jì)核算工作的結(jié)果，是綜合、清晰反映會(huì)計(jì)主體財(cái)務(wù)信息的重要手段，以便于企業(yè)管理當(dāng)局和企業(yè)外部有關(guān)方面進(jìn)行有效的投資決策、信貸決策和其他經(jīng)濟(jì)事務(wù)的決策。會(huì)計(jì)報(bào)表分為年度、半年度、季度和月度會(huì)計(jì)報(bào)表。月度、季度財(cái)務(wù)會(huì)計(jì)報(bào)告是指月度和季度終了提供的財(cái)務(wù)會(huì)計(jì)報(bào)告；半年度財(cái)務(wù)會(huì)計(jì)報(bào)告是指在每個(gè)會(huì)計(jì)年度的前6個(gè)月結(jié)束后對(duì)外提供的財(cái)務(wù)會(huì)計(jì)報(bào)告；年度財(cái)務(wù)會(huì)計(jì)報(bào)告是指年度終了對(duì)外提供的財(cái)務(wù)會(huì)計(jì)報(bào)告。半年度、季度和月度財(cái)務(wù)會(huì)計(jì)報(bào)告統(tǒng)稱為中期財(cái)務(wù)會(huì)計(jì)報(bào)告。