| 3. | The notes to financial statements is the foundation to the basic statement information , and is the clear furthermore complement or explaination , at keeping the basic statement text , which has raised the quantity of accountancy ' s information , strengthened the reliability , accuracy , integrity of the financial report , and make the statement user acquire the full understanding from the financial standing of the business enterprise , conducting the result and the cash discharges to do a sound judgment 会计报表附注作为财务报告的重要组成部分,以其自身特有的优势而倍受关注,因为会计报表附注是对会计报表主表信息的进一步补充、解释说明,在保证会计报表主表提供信息的基础上,更能提高会计信息的质量,增强会计报表的真实性、完整性,从而报表使用者对公司的财务状况和经营成果及现金流量有更充分的认识、了解,进而做出更合理的预测、决策。 |