123考试谈坛,注会考试资料、试题免费下载三、(财务报告)municatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’ountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,:财务报告目标Financialreportingshould:(1)Provideinformationthathelpsinmakinginvestmentandcreditdecisions.(2)Provideinformationthatenablesassessingfuturecashflows.(3)Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,(1).(2).(3)=CalendarYearNextmosttypicaltimesegment=FiscalYear(4)ountingrecords,,"HistoricalCost"-(1)ountinginformationtobereliable,:Verifiable:meansthatinformationhasbeenobjectivelydetermined,arrivedat,:,ifamachineislistedasafixedassetonthebalancesheet,panycanprovethatthemachineexists,pany,isinworkingcondition,:ountingpr
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