财务报表注释 meaning in Chinese

explanatory notes to the financial statements
financial statement notes

This thesis is divided into five parts to discuss , as fellow : chapter one is the essentials of the annotations of accounting reports . this part have carried on the detailed explanation to annotations and accounting statement annotations , this chapter has also combed regulations and articles of studying the accounting statement with relevant annotations both at home and abroad , find at present domestic to concentrate on accounting statement current situation that annotations disclosure still to research of problem this , and demand to the disclosure that the criterion stipulates to explain , are still at more low - grade stage
全文共分为五个部分,各章内容如下:第一章是会计报表附注概述,这一章讨论了附注和会计报表附注的涵义,并讨论了会计报表附注与财务报表注释名称的关系;这一章还对国内外研究会计报表附注相关的规定及文章进行了梳理,发现目前国内对于该问题的研究还集中在对现行会计报表附注披露的现状,以及对于准则规定的披露要求进行解释,尚处于较低级的阶段。