会计处理方法及分析方法对报表可比性的影响.docVIP

题目：会计处理方法对报表的影响 会计处理方法对报表的影响 ［摘要］ 会计处理方法是指在会计核算中所采用的具体方法，通常包拈：收入确认方法，企业所 得税的会计处理方法，存货计价方法，坏账损失的核算方法，固定资产折in方法，编制合并 会计报表的方法，外币折算的会计处理方法等。釆用不同的处理方法，都会影响会计资料的 一致性和讨比性，进而影响会计资料的使用。《会计法》和国家统一的会计制度规定，各单位 采川的会计处理方法前后各期应当保持一致，不得随意变更；确有必要变更的，应当按照国 家统一的会计制度的规定进行变更，并将变更的原因、情况及影响，在财务会计报告屮予以 说明。可见会计处理方法保持一致性的重要性。釆用不同的处理方法，会得到不同的报表。 木文试图通过对会计处理方法和报表关系的探究，来了解会计处理方法是如何影响报表的。 ［关键字］财务报表；因素分析法；财务；财务问题。 Research of the flnancial statements [Abstract] Accounting treatment refers to the accounting method used in the concrete, usually include: revenue recognition method, enterprise income tax accounting treatment of inventory valuation method, accounting method for bad debts, depreciation method, method of preparation of the consolidated financial statements , accounting for foreign currency translation methods. Using different processing methods, will affect the consistency and comparability of accounting information, thereby affecting the use of accounting information. Therefore, the ’’Accounting Law?’ and the national unified accounting system requires each unit accounting treatment adopted should be consistent from one period may not be changed; really necessary to change, it should be in accordance with the national unified accounting system to make changes, and the reason for the change, circumstances and influence in the financial accounting reports to be noted that in order to understand the accounting data users to change its accounting treatment affected the situation of the accounting information. [Key word] Financial statements； Factors analysis； Financial； Financial problem 目录 TOC \o 1-5 \h \z S $ 1 1餓 2 HYPERLINK \l bookmark4 \o Current Document \h 1.1木文研究背景 2 HYPERLINK \l bookmark5 \o Current Document \h 1.2本文研究的0的及意义 2 HYPERLINK \l bookmark6 \o Current Document \h 1.2.1本文研究的目的 2 HYPERLINK \l bookmark7 \o Current Document \h 2本文的研究意义 2 HYPERLINK \l bookmark8 \o Current Document \h 1.3国外与岡内的研究现状 3 HYPERLINK \l bookmark9 \o Current Document \h 1国外的研究现状 3 HYPERLINK \