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椰子鸡 · 2024年05月11日

知识点在哪儿1

NO.PZ2024011002000005

问题如下:

Notes to financial statements most likely include:

选项:

A.a discussion of significant trends, events and uncertainties that affect the operating results. B.supplementary information about accounting policies, methods and estimates. C.an auditor's opinion as to the fair presentation of the financial statements.

解释:

The notes disclose information about the accounting policies, methods, and estimates used to prepare the financial statements.

1解释一下这道题

1 个答案

lynn_品职助教 · 2024年05月13日

嗨,从没放弃的小努力你好:


我们说财报分为三表一注,注就是footnotes,

财报中涉及对各个会计科目细节解释的地方,就只有footnotes,accounting policies, methods, and estimates used to prepare the financial statements,包括会计政策,假设等。


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