| 刍议会计报表分析中的陷阱 |
| |
| 引用本文： | 陈友清. 刍议会计报表分析中的陷阱[J]. 韶关学院学报, 2004, 25(2): 62-64 |
| |
| 作者姓名： | 陈友清 |
| |
| 作者单位： | 中南林学院,旅管学院,湖南,长沙,410004 |
| |
| 摘 要： | 由于会计报表分析中存在自身局限、关联方关系及其交易、或有事项和无保留审计意见报告等诸多陷阱，因此，要求报表使用引起重视，还原真实，做出正确决策。
|
| 关 键 词： | 会计报表 陷阱 报表分析 |
| 文章编号： | 1007-5348(2004)02-0062-03 |
| 修稿时间： | 2003-10-28 |
Traps in the Analysis of Financial Statement |
| |
| CHEN You-qing. Traps in the Analysis of Financial Statement[J]. Journal of Shaoguan University(Social Science Edition), 2004, 25(2): 62-64 |
| |
| Authors: | CHEN You-qing |
| |
| Abstract: | Among the traps in financial statement, there are main four: the limitation of financial statement itself , the relation and business of affiliated enterprises, the contingent items and uncensored audit report from CPA. All these are used to help users of financial statement to make right decision. |
| |
| Keywords: | financial statement trap financial statement analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
