在财务会计体系中,会计报表附注(accounting statement notes)具有影子DE功能,其虽依附于会计报表而存在,但却证明着会计报表数据DE真实性。然而,目前DE会计报表附注尚不具备有这样DE作用。
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A financial accounting statement shall be composed of the accounting statement, notes to the accounting statement and explanations on financial conditions.
财务会计报告由会计报表、会计报表附注和财务情况说明书组成。
What is workable for now in changing the existing accounting confirmation and measurement frame system is the introduction of information disclosure in the off-statement notes.
改变现行的会计确认和计量框架体系，现在可行的是增加“表外附注”部分的披露信息。
Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.
在新准则体系下，财务报告的组成内容由资产负债表、利润表、现金流量表、所有者权益变动表及附注组成。
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