| 刍议会计报表分析中的陷阱 |
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| 引用本文： | 张永泽.刍议会计报表分析中的陷阱[J].枣庄师专学报,2004,21(5):77-78. |
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| 作者姓名： | 张永泽 |
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| 作者单位： | 枣庄市公安消防支队 山东枣庄 277100 |
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| 摘 要： | 随着经济发展以及竞争加剧,会计中的信息不对称越来越严重,通过分析会计报表中存在的自身局限、关联方关系及其交易、或有事项和无保留审计意见报告四个方面的陷阱,以引起报表使用者注意,帮助做出正确决策.
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| 关 键 词： | 会计报表 陷阱 审计 |
| 文章编号： | 1004-7077(2004)05-0077-02 |
On the Trap of Accounting Statement Analyses |
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| ZHANG Yong-ze.On the Trap of Accounting Statement Analyses[J].Journal of Zaozhuang Teachers' College,2004,21(5):77-78. |
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| Authors: | ZHANG Yong-ze |
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| Abstract: | With the development of economic and intensity of competition, the dissymmetry in accounting is more and more serious. (This) essay introduces four traps in financial statement: limitation of financial statement itself relation and business of affiliated (enterprises) contingent items uncensored audit report. Therefore, the user should realize and avoid these traps to make right decision |
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| Keywords: | financial statement trap audit |
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