会计英语学习课件.pptVIP

张静0905320123 ◤English Language in Accounting◢ 财务报表附注 ◤English Language in Accounting◢ Disclosure Notes ◤English Language in Accounting◢ Disclosure Notes ◤English Language in Accounting◢ Disclosure Notes ◤English Language in Accounting◢ Disclosure Notes 1.?? ?? Disclosure notes ? ? 4 3 2 1 Disclosure notes are an integral part of the financial statement and must be presented if the statements are to be complete. Disclosure notes are a company decision based on their corporate reporting objective and the need of user groups. Information in disclosure notes can be provided in qualitative terms. Disclosure notes sometimes are complex and highly technical. ◤English Language in Accounting◢ Disclosure Notes Disclosure notes Accounting Policies Financial Instruments Related Party Transactions Contingencies ◤English Language in Accounting◢ Segmented Information Subsequent Events Disclosure Notes ◤English Language in Accounting◢ Accounting Policies Accounting policy information allows users to evaluate data more efficiently. Businesses are usually required to disclose accounting policies used by them so the users can make better assessment of the financial position and operating result and to make meaningful comparisons between years and among companies. Accounting Policies ◤English Language in Accounting◢ specific accounting principles the methods of applying these principal. Accounting Policies ◤English Language in Accounting◢ Accounting policy note descriptions of policies for the basis of consolidation accounting methods for long-term investments revenue and expense recognition inventory valuation depreciation intangible assets valuation amortization Changes in policy and significant changes in estimate must also be described in disclosure notes along with the impact on earnings and net assets，if ascertainable. Accounting Policies basically cash or contractual rights to receive cash， or equity inv