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accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>登录</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> 未登录编辑者的页面 <a href="/wiki/Help:%E6%96%B0%E6%89%8B%E5%85%A5%E9%97%A8" aria-label="了解有关编辑的更多信息"><span>了解详情</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:%E6%88%91%E7%9A%84%E8%B4%A1%E7%8C%AE" title="来自此IP地址的编辑列表[y]" accesskey="y"><span>贡献</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:%E6%88%91%E7%9A%84%E8%AE%A8%E8%AE%BA%E9%A1%B5" title="对于来自此IP地址编辑的讨论[n]" accesskey="n"><span>讨论</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="站点"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="目录" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">目录</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">移至侧栏</button> <button 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<div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>参考文献</span> </div> </a> <ul id="toc-参考文献-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-外部连结" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#外部连结"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>外部连结</span> </div> </a> <ul id="toc-外部连结-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="目录" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="开关目录" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">开关目录</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">財務報表</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="前往另一种语言写成的文章。53种语言可用" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-53" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">53种语言</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Finansi%C3%ABle_staat" title="Finansiële staat – 南非荷兰语" lang="af" hreflang="af" data-title="Finansiële staat" data-language-autonym="Afrikaans" data-language-local-name="南非荷兰语" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%A8%D9%8A%D8%A7%D9%86_%D9%85%D8%A7%D9%84%D9%8A" title="بيان مالي – 阿拉伯语" lang="ar" hreflang="ar" data-title="بيان مالي" data-language-autonym="العربية" data-language-local-name="阿拉伯语" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Maliyy%C9%99_hesabat%C4%B1" title="Maliyyə hesabatı – 阿塞拜疆语" lang="az" hreflang="az" data-title="Maliyyə hesabatı" data-language-autonym="Azərbaycanca" data-language-local-name="阿塞拜疆语" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2_%D0%BE%D1%82%D1%87%D0%B5%D1%82" title="Финансов отчет – 保加利亚语" lang="bg" hreflang="bg" data-title="Финансов отчет" data-language-autonym="Български" data-language-local-name="保加利亚语" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%86%E0%A6%B0%E0%A7%8D%E0%A6%A5%E0%A6%BF%E0%A6%95_%E0%A6%AA%E0%A7%8D%E0%A6%B0%E0%A6%A4%E0%A6%BF%E0%A6%AC%E0%A7%87%E0%A6%A6%E0%A6%A8" title="আর্থিক প্রতিবেদন – 孟加拉语" lang="bn" hreflang="bn" data-title="আর্থিক প্রতিবেদন" data-language-autonym="বাংলা" data-language-local-name="孟加拉语" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Finansijski_izvje%C5%A1taj" title="Finansijski izvještaj – 波斯尼亚语" lang="bs" hreflang="bs" data-title="Finansijski izvještaj" data-language-autonym="Bosanski" data-language-local-name="波斯尼亚语" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Estats_financers" title="Estats financers – 加泰罗尼亚语" lang="ca" hreflang="ca" data-title="Estats financers" data-language-autonym="Català" data-language-local-name="加泰罗尼亚语" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/%C3%9A%C4%8Detn%C3%AD_z%C3%A1v%C4%9Brka" title="Účetní závěrka – 捷克语" lang="cs" hreflang="cs" data-title="Účetní závěrka" data-language-autonym="Čeština" data-language-local-name="捷克语" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Jahresabschluss" title="Jahresabschluss – 德语" lang="de" hreflang="de" data-title="Jahresabschluss" data-language-autonym="Deutsch" data-language-local-name="德语" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Financial_statement" title="Financial statement – 英语" lang="en" hreflang="en" data-title="Financial statement" data-language-autonym="English" data-language-local-name="英语" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Estados_financieros" title="Estados financieros – 西班牙语" lang="es" hreflang="es" data-title="Estados financieros" data-language-autonym="Español" data-language-local-name="西班牙语" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Raamatupidamisaruanne" title="Raamatupidamisaruanne – 爱沙尼亚语" lang="et" hreflang="et" data-title="Raamatupidamisaruanne" data-language-autonym="Eesti" data-language-local-name="爱沙尼亚语" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Urteko_kontuak" title="Urteko kontuak – 巴斯克语" lang="eu" hreflang="eu" data-title="Urteko kontuak" data-language-autonym="Euskara" data-language-local-name="巴斯克语" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B5%D9%88%D8%B1%D8%AA_%D9%85%D8%A7%D9%84%DB%8C" title="صورت مالی – 波斯语" lang="fa" hreflang="fa" data-title="صورت مالی" data-language-autonym="فارسی" data-language-local-name="波斯语" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tilinp%C3%A4%C3%A4t%C3%B6s" title="Tilinpäätös – 芬兰语" lang="fi" hreflang="fi" data-title="Tilinpäätös" data-language-autonym="Suomi" data-language-local-name="芬兰语" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Comptes_annuels" title="Comptes annuels – 法语" lang="fr" hreflang="fr" data-title="Comptes annuels" data-language-autonym="Français" data-language-local-name="法语" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%93%D7%95%22%D7%97_%D7%9B%D7%A1%D7%A4%D7%99" title="דו"ח כספי – 希伯来语" lang="he" hreflang="he" data-title="דו"ח כספי" data-language-autonym="עברית" data-language-local-name="希伯来语" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3" title="वित्तीय विवरण – 印地语" lang="hi" hreflang="hi" data-title="वित्तीय विवरण" data-language-autonym="हिन्दी" data-language-local-name="印地语" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/%C3%89ves_besz%C3%A1mol%C3%B3" title="Éves beszámoló – 匈牙利语" lang="hu" hreflang="hu" data-title="Éves beszámoló" data-language-autonym="Magyar" data-language-local-name="匈牙利语" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D5%B7%D5%BE%D5%A1%D5%BA%D5%A1%D5%B0%D5%A1%D5%AF%D5%A1%D5%B6_%D5%B0%D5%A1%D5%B7%D5%BE%D5%A5%D5%BF%D5%BE%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Հաշվապահական հաշվետվություն – 亚美尼亚语" lang="hy" hreflang="hy" data-title="Հաշվապահական հաշվետվություն" data-language-autonym="Հայերեն" data-language-local-name="亚美尼亚语" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Laporan_keuangan" title="Laporan keuangan – 印度尼西亚语" lang="id" hreflang="id" data-title="Laporan keuangan" data-language-autonym="Bahasa Indonesia" data-language-local-name="印度尼西亚语" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Financala_raportajo" title="Financala raportajo – 伊多语" lang="io" hreflang="io" data-title="Financala raportajo" data-language-autonym="Ido" data-language-local-name="伊多语" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/%C3%81rsreikningur" title="Ársreikningur – 冰岛语" lang="is" hreflang="is" data-title="Ársreikningur" data-language-autonym="Íslenska" data-language-local-name="冰岛语" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Bilancio_d%27esercizio" title="Bilancio d'esercizio – 意大利语" lang="it" hreflang="it" data-title="Bilancio d'esercizio" data-language-autonym="Italiano" data-language-local-name="意大利语" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E8%AB%B8%E8%A1%A8" title="財務諸表 – 日语" lang="ja" hreflang="ja" data-title="財務諸表" data-language-autonym="日本語" data-language-local-name="日语" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C" title="재무제표 – 韩语" lang="ko" hreflang="ko" data-title="재무제표" data-language-autonym="한국어" data-language-local-name="韩语" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B4%D0%B8%D0%BA_%D0%BE%D1%82%D1%87%D1%91%D1%82%D1%82%D1%83%D1%83%D0%BB%D1%83%D0%BA" title="Бухгалтердик отчёттуулук – 柯尔克孜语" lang="ky" hreflang="ky" data-title="Бухгалтердик отчёттуулук" data-language-autonym="Кыргызча" data-language-local-name="柯尔克孜语" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Joresofschloss" title="Joresofschloss – 卢森堡语" lang="lb" hreflang="lb" data-title="Joresofschloss" data-language-autonym="Lëtzebuergesch" data-language-local-name="卢森堡语" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Finansin%C4%97_ataskaita" title="Finansinė ataskaita – 立陶宛语" lang="lt" hreflang="lt" data-title="Finansinė ataskaita" data-language-autonym="Lietuvių" data-language-local-name="立陶宛语" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Finan%C5%A1u_p%C4%81rskats" title="Finanšu pārskats – 拉脱维亚语" lang="lv" hreflang="lv" data-title="Finanšu pārskats" data-language-autonym="Latviešu" data-language-local-name="拉脱维亚语" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%B8%D1%81%D0%BA%D0%BE_%D0%B8%D0%B7%D0%B2%D0%B5%D1%81%D1%82%D1%83%D0%B2%D0%B0%D1%9A%D0%B5" title="Финансиско известување – 马其顿语" lang="mk" hreflang="mk" data-title="Финансиско известување" data-language-autonym="Македонски" data-language-local-name="马其顿语" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD" title="Санхүүгийн тайлан – 蒙古语" lang="mn" hreflang="mn" data-title="Санхүүгийн тайлан" data-language-autonym="Монгол" data-language-local-name="蒙古语" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Penyata_kewangan" title="Penyata kewangan – 马来语" lang="ms" hreflang="ms" data-title="Penyata kewangan" data-language-autonym="Bahasa Melayu" data-language-local-name="马来语" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3%E0%A4%B9%E0%A4%B0%E0%A5%82" title="वित्तीय विवरणहरू – 尼泊尔语" lang="ne" hreflang="ne" data-title="वित्तीय विवरणहरू" data-language-autonym="नेपाली" data-language-local-name="尼泊尔语" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Jaarrekening" title="Jaarrekening – 荷兰语" lang="nl" hreflang="nl" data-title="Jaarrekening" data-language-autonym="Nederlands" data-language-local-name="荷兰语" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Finansregnskap" title="Finansregnskap – 书面挪威语" lang="nb" hreflang="nb" data-title="Finansregnskap" data-language-autonym="Norsk bokmål" data-language-local-name="书面挪威语" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Relato_finansiero" title="Relato finansiero – 帕皮阿门托语" lang="pap" hreflang="pap" data-title="Relato finansiero" data-language-autonym="Papiamentu" data-language-local-name="帕皮阿门托语" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Sprawozdanie_finansowe" title="Sprawozdanie finansowe – 波兰语" lang="pl" hreflang="pl" data-title="Sprawozdanie finansowe" data-language-autonym="Polski" data-language-local-name="波兰语" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Demonstra%C3%A7%C3%A3o_financeira" title="Demonstração financeira – 葡萄牙语" lang="pt" hreflang="pt" data-title="Demonstração financeira" data-language-autonym="Português" data-language-local-name="葡萄牙语" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0%D1%8F_%D0%BE%D1%82%D1%87%D1%91%D1%82%D0%BD%D0%BE%D1%81%D1%82%D1%8C" title="Финансовая отчётность – 俄语" lang="ru" hreflang="ru" data-title="Финансовая отчётность" data-language-autonym="Русский" data-language-local-name="俄语" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-scn mw-list-item"><a href="https://scn.wikipedia.org/wiki/Bilanciu" title="Bilanciu – 西西里语" lang="scn" hreflang="scn" data-title="Bilanciu" data-language-autonym="Sicilianu" data-language-local-name="西西里语" class="interlanguage-link-target"><span>Sicilianu</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Financial_statements" title="Financial statements – Simple English" lang="en-simple" hreflang="en-simple" data-title="Financial statements" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/%C3%9A%C4%8Dtovn%C3%A1_z%C3%A1vierka" title="Účtovná závierka – 斯洛伐克语" lang="sk" hreflang="sk" data-title="Účtovná závierka" data-language-autonym="Slovenčina" data-language-local-name="斯洛伐克语" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Deklarata_financiare" title="Deklarata financiare – 阿尔巴尼亚语" lang="sq" hreflang="sq" data-title="Deklarata financiare" data-language-autonym="Shqip" data-language-local-name="阿尔巴尼亚语" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%B8%D1%98%D1%81%D0%BA%D0%B8_%D0%B8%D0%B7%D0%B2%D0%B5%D1%88%D1%82%D0%B0%D1%98" title="Финансијски извештај – 塞尔维亚语" lang="sr" hreflang="sr" data-title="Финансијски извештај" data-language-autonym="Српски / srpski" data-language-local-name="塞尔维亚语" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/%C3%85rsredovisning" title="Årsredovisning – 瑞典语" lang="sv" hreflang="sv" data-title="Årsredovisning" data-language-autonym="Svenska" data-language-local-name="瑞典语" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%A8%E0%AE%BF%E0%AE%A4%E0%AE%BF%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AF%82%E0%AE%B1%E0%AF%8D%E0%AE%B1%E0%AF%81%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AE%B3%E0%AF%8D" title="நிதிக்கூற்றுக்கள் – 泰米尔语" lang="ta" hreflang="ta" data-title="நிதிக்கூற்றுக்கள்" data-language-autonym="தமிழ்" data-language-local-name="泰米尔语" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%87%E0%B8%9A%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B9%80%E0%B8%87%E0%B8%B4%E0%B8%99" title="งบการเงิน – 泰语" lang="th" hreflang="th" data-title="งบการเงิน" data-language-autonym="ไทย" data-language-local-name="泰语" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Mali_bilan%C3%A7o" title="Mali bilanço – 土耳其语" lang="tr" hreflang="tr" data-title="Mali bilanço" data-language-autonym="Türkçe" data-language-local-name="土耳其语" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0_%D0%B7%D0%B2%D1%96%D1%82%D0%BD%D1%96%D1%81%D1%82%D1%8C" title="Фінансова звітність – 乌克兰语" lang="uk" hreflang="uk" data-title="Фінансова звітність" data-language-autonym="Українська" data-language-local-name="乌克兰语" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/B%C3%A1o_c%C3%A1o_t%C3%A0i_ch%C3%ADnh" title="Báo cáo tài chính – 越南语" lang="vi" hreflang="vi" 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.mw-parser-output .ambox-speedy,html.skin-theme-clientpref-night .mw-parser-output .ambox-delete{border-left-color:#b32424!important}html.skin-theme-clientpref-night .mw-parser-output .ambox-speedy{background-color:#300!important}html.skin-theme-clientpref-night .mw-parser-output .ambox-content{border-left-color:#f28500!important}html.skin-theme-clientpref-night .mw-parser-output .ambox-style{border-left-color:#fc3!important}html.skin-theme-clientpref-night .mw-parser-output .ambox-move{border-left-color:#9932cc!important}html.skin-theme-clientpref-night .mw-parser-output .ambox-protection{border-left-color:#a2a9b1!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .ambox{border-left-color:#36c!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-speedy,html.skin-theme-clientpref-os .mw-parser-output .ambox-delete{border-left-color:#b32424!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-speedy{background-color:#300!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-content{border-left-color:#f28500!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-style{border-left-color:#fc3!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-move{border-left-color:#9932cc!important}html.skin-theme-clientpref-os .mw-parser-output .ambox-protection{border-left-color:#a2a9b1!important}}</style><table class="box-问题条目 plainlinks metadata ambox ambox-content ambox-multiple_issues compact-ambox" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/40px-Ambox_important.svg.png" decoding="async" width="40" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/60px-Ambox_important.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Ambox_important.svg/80px-Ambox_important.svg.png 2x" data-file-width="40" data-file-height="40" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span"><div class="multiple-issues-text mw-collapsible"><b>本條目存在以下問題</b>，請協助<b><a class="external text" href="https://zh.wikipedia.org/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit">改善本條目</a></b>或在<b><a href="/wiki/Talk:%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="Talk:財務報表">討論頁</a></b>針對議題發表看法。 <div class="mw-collapsible-content"> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Expand_language plainlinks metadata ambox ambox-notice" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span class="skin-invert" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Translation_to_zh_arrow.svg/50px-Translation_to_zh_arrow.svg.png" decoding="async" width="50" height="17" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Translation_to_zh_arrow.svg/75px-Translation_to_zh_arrow.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/da/Translation_to_zh_arrow.svg/100px-Translation_to_zh_arrow.svg.png 2x" data-file-width="60" data-file-height="20" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">此條目<b>可参照<a href="https://en.wikipedia.org/wiki/Financial_statement" class="extiw" title="en:Financial statement">英語維基百科</a>相應條目来扩充</b>。<span class="hide-when-compact"></span> <small class="date-container"><i>(<span class="date">2022年6月4日</span>)</i></small><span class="hide-when-compact"><br /><small>若您熟悉来源语言和主题，请协助<a href="/wiki/Wikipedia:%E7%BF%BB%E8%AF%91%E5%AE%88%E5%88%99" class="mw-redirect" title="Wikipedia:翻译守则">参考外语维基百科扩充条目</a>。请勿直接提交机械翻译，也不要翻译不可靠、低品质内容。依<a href="/wiki/Wikipedia:%E5%9C%A8%E7%BB%B4%E5%9F%BA%E7%99%BE%E7%A7%91%E5%86%85%E5%A4%8D%E5%88%B6%E5%86%85%E5%AE%B9" title="Wikipedia:在维基百科内复制内容">版权协议</a>，译文需<a href="/wiki/Wikipedia:%E7%B7%A8%E8%BC%AF%E6%91%98%E8%A6%81#翻譯文章" title="Wikipedia:編輯摘要">在编辑摘要注明来源</a>，或于讨论页顶部标记<code>{{<a href="/wiki/Template:Translated_page" title="Template:Translated page">Translated page</a>}}</code>标签。</small></span><span class="hide-when-compact"></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Copypaste plainlinks metadata ambox ambox-speedy" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span typeof="mw:File"><a href="/wiki/File:Copyright-problem_paste_2.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Copyright-problem_paste_2.svg/40px-Copyright-problem_paste_2.svg.png" decoding="async" width="40" height="42" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Copyright-problem_paste_2.svg/60px-Copyright-problem_paste_2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/43/Copyright-problem_paste_2.svg/80px-Copyright-problem_paste_2.svg.png 2x" data-file-width="113" data-file-height="119" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">此條目的內容<b>疑似<a href="/wiki/Wikipedia:%E4%BE%B5%E7%8A%AF%E8%91%97%E4%BD%9C%E6%9D%83" title="Wikipedia:侵犯著作权">复制粘贴</a>自某處，涉嫌違反維基百科的<a href="/wiki/Wikipedia:%E8%91%97%E4%BD%9C%E6%9D%83%E4%BF%A1%E6%81%AF" title="Wikipedia:著作权信息">著作权方針</a>。</b><span class="hide-when-compact"></span> <small class="date-container"><i>(<span class="date">2022年7月22日</span>)</i></small><span class="hide-when-compact"><br /><small>請協助移除任何非自由著作权的內容，可使用<span class="plainlinks"><a class="external text" href="https://tools.wmflabs.org/copyvios/?lang=zh&project=wikipedia&title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&oldid=&action=search&use_engine=1&use_links=1&turnitin=1">工具</a></span>检查是否侵权。請確定本處所指的來源並非屬於任何<a href="/wiki/Wikipedia:%E7%BB%B4%E5%9F%BA%E7%99%BE%E7%A7%91%E6%8B%B7%E8%B4%9D%E7%BD%91%E7%AB%99" title="Wikipedia:维基百科拷贝网站">维基百科拷贝网站</a>。<a href="/wiki/Talk:%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="Talk:財務報表">讨论页</a>或許有相关資訊。</small></span><span class="hide-when-compact"></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r83732972"><table class="box-Refimprove plainlinks metadata ambox ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><div style="width:52px"><span typeof="mw:File"><a href="/wiki/File:Tango-nosources.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/45px-Tango-nosources.svg.png" decoding="async" width="45" height="45" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/68px-Tango-nosources.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4e/Tango-nosources.svg/90px-Tango-nosources.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">此條目<b>需要补充更多<a href="/wiki/Wikipedia:%E5%88%97%E6%98%8E%E6%9D%A5%E6%BA%90" title="Wikipedia:列明来源">来源</a></b>。<span class="hide-when-compact"></span> <small class="date-container"><i>(<span class="date">2022年7月22日</span>)</i></small><span class="hide-when-compact"><br /><small>请协助補充多方面<a href="/wiki/Wikipedia:%E5%8F%AF%E9%9D%A0%E6%9D%A5%E6%BA%90" title="Wikipedia:可靠来源">可靠来源</a>以<a class="external text" href="https://zh.wikipedia.org/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit">改善这篇条目</a>，<a href="/wiki/Wikipedia:%E5%8F%AF%E4%BE%9B%E6%9F%A5%E8%AF%81" class="mw-redirect" title="Wikipedia:可供查证">无法查证</a>的内容可能會因為<a 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class="sidebar-above" style="padding-top:0.3em;"> <a href="/wiki/%E8%B4%A2%E5%8A%A1%E4%BC%9A%E8%AE%A1" title="财务会计">财务会计</a><span style="white-space:nowrap; font-weight:bold;"> ·</span> <a href="/wiki/%E7%AE%A1%E7%90%86%E6%9C%83%E8%A8%88" title="管理會計">管理會計</a><span style="white-space:nowrap; font-weight:bold;"> ·</span> <a href="/wiki/%E5%AF%A9%E8%A8%88%E5%AD%B8" title="審計學">审计</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">主要类别</div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E5%AF%A9%E8%A8%88%E5%AD%B8" title="審計學">審計</a></li> <li><a href="/wiki/%E9%A0%90%E7%AE%97" title="預算">预算</a></li> <li><a href="/wiki/%E6%88%90%E6%9C%AC%E6%9C%83%E8%A8%88" title="成本會計">成本</a></li> <li><a href="/wiki/%E6%B3%95%E5%8A%A1%E4%BC%9A%E8%AE%A1" title="法务会计">法务</a></li> <li><a href="/wiki/%E8%B4%A2%E5%8A%A1%E4%BC%9A%E8%AE%A1" title="财务会计">财务</a></li> <li><a href="/wiki/%E6%94%BF%E5%BA%9C%E6%9C%83%E8%A8%88" title="政府會計">政府</a></li> <li><a href="/wiki/%E7%AE%A1%E7%90%86%E6%9C%83%E8%A8%88" title="管理會計">管理</a></li> <li><a href="/wiki/%E7%A4%BE%E4%BC%9A%E4%BC%9A%E8%AE%A1" title="社会会计">社会</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">主要概念</div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E6%9C%83%E8%A8%88%E6%9C%9F%E9%96%93" title="會計期間">会计期间</a></li> <li><a href="/wiki/%E6%AC%8A%E8%B2%AC%E7%99%BC%E7%94%9F%E5%88%B6%E5%8E%9F%E5%89%87" title="權責發生制原則">权责发生制原则</a></li> <li><a href="/wiki/%E6%81%92%E5%AE%9A%E8%B4%AD%E4%B9%B0%E5%8A%9B%E6%A0%B8%E7%AE%97" title="恒定购买力核算">恒定购买力核算</a></li> <li><a href="/wiki/%E7%BB%8F%E6%B5%8E%E5%AE%9E%E4%BD%93" title="经济实体">经济实体</a></li> <li><a href="/wiki/%E5%85%AC%E5%B9%B3%E5%83%B9%E5%80%BC" title="公平價值">公允价值</a></li> <li><a href="/wiki/%E6%8C%81%E7%BA%8C%E7%B6%93%E7%87%9F" title="持續經營">持续经营</a></li> <li><a href="/wiki/%E5%8E%9F%E5%A7%8B%E6%88%90%E6%9C%AC" title="原始成本">原始成本</a></li> <li><a href="/wiki/%E9%85%8D%E6%AF%94%E5%8E%9F%E5%88%99" title="配比原则">配比原则</a></li> <li><a href="/wiki/%E5%AE%A1%E8%AE%A1%E9%87%8D%E8%A6%81%E6%80%A7" title="审计重要性">审计重要性</a></li> <li><a href="/wiki/%E6%94%B6%E5%85%A5%E7%A1%AE%E8%AE%A4" title="收入确认">收入确认</a></li> <li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E8%AE%A1%E9%87%8F%E5%8D%95%E4%BD%8D" title="会计计量单位">会计计量单位</a></li> <li><a href="/wiki/%E5%A4%8D%E5%BC%8F%E7%B0%BF%E8%AE%B0" title="复式簿记">复式簿记</a></li> <li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99" title="会计准则">GAAP</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E8%B4%A2%E5%8A%A1%E6%8A%A5%E5%91%8A%E5%87%86%E5%88%99" title="国际财务报告准则">IFRS</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E8%B4%A2%E5%8A%A1%E6%8A%A5%E5%91%8A%E5%87%86%E5%88%99" title="国际财务报告准则">IAS</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">部分主要<a href="/wiki/%E6%9C%83%E8%A8%88%E7%A7%91%E7%9B%AE" title="會計科目">科目</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E8%B3%87%E7%94%A2" title="資產">資產</a></li> <li><a href="/wiki/%E8%B2%A0%E5%82%B5" title="負債">負債</a></li> <li><a href="/wiki/%E6%89%80%E6%9C%89%E8%80%85%E6%AC%8A%E7%9B%8A" title="所有者權益">权益</a></li> <li><a href="/wiki/%E6%94%B6%E5%85%A5" title="收入">收入</a></li> <li><a href="/wiki/%E8%B2%BB%E7%94%A8" title="費用">費用</a></li> <li><a href="/wiki/%E5%88%A9%E6%BD%A4" title="利潤">利潤</a></li> <li><a href="/wiki/%E7%8F%BE%E9%87%91" title="現金">現金</a></li> <li><a href="/wiki/%E7%87%9F%E6%A5%AD%E9%A1%8D" title="營業額">营业收入</a></li> <li><a href="/wiki/%E6%88%90%E6%9C%AC" title="成本">成本</a></li> <li><a href="/wiki/%E6%8A%98%E8%88%8A" title="折舊">折舊</a>或<a href="/wiki/%E6%94%A4%E9%8A%B7" title="攤銷">攤銷</a></li> <li><a href="/wiki/%E5%95%86%E8%AD%BD" title="商譽">商譽</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;"><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99" title="会计准则">会计准则</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99" title="会计准则">公认会计准则</a></li> <li><a href="/wiki/%E5%85%AC%E8%AE%A4%E5%AE%A1%E8%AE%A1%E5%87%86%E5%88%99" title="公认审计准则">公认审计准则</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E8%B4%A2%E5%8A%A1%E6%8A%A5%E5%91%8A%E5%87%86%E5%88%99" title="国际财务报告准则">国际财务报告准则</a></li> <li><a href="/wiki/%E5%9C%8B%E9%9A%9B%E5%AF%A9%E8%A8%88%E6%BA%96%E5%89%87" title="國際審計準則">国际审计准则</a></li> <li><a href="/wiki/%E7%AE%A1%E7%90%86%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99" title="管理会计准则">管理会计准则</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;"><a class="mw-selflink selflink">財務報表</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8" title="資產負債表">資產負債表</a></li> <li><a href="/wiki/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8" title="現金流量表">現金流量表</a></li> <li><a href="/wiki/%E6%89%80%E6%9C%89%E8%80%85%E6%9D%83%E7%9B%8A%E5%8F%98%E5%8A%A8%E8%A1%A8" title="所有者权益变动表">所有者权益变动表</a></li> <li><a href="/wiki/%E5%88%A9%E6%BD%A4%E8%A1%A8" title="利潤表">利润表</a></li> <li><a class="mw-selflink-fragment" href="#附注">财务报表附注</a></li> <li><a href="/wiki/%E5%B9%B4%E5%A0%B1" title="年報">年報</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;"><a href="/wiki/%E7%B0%BF%E8%A8%98" title="簿記">簿記</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E9%8A%80%E8%A1%8C%E5%B0%8D%E8%B3%AC" title="銀行對賬">銀行對賬</a></li> <li><a href="/wiki/%E5%80%9F%E6%96%B9%E4%B8%8E%E8%B4%B7%E6%96%B9" title="借方与贷方">借方与贷方</a></li> <li><a href="/wiki/%E5%A4%8D%E5%BC%8F%E7%B0%BF%E8%AE%B0" title="复式簿记">复式簿记</a></li> <li><a href="/wiki/%E5%85%88%E9%80%B2%E5%85%88%E5%87%BA%E5%92%8C%E5%BE%8C%E9%80%B2%E5%85%88%E5%87%BA%E6%9C%83%E8%A8%88%E6%B3%95" title="先進先出和後進先出會計法">先进先出和后进先出法</a></li> <li><a href="/wiki/%E6%97%A5%E8%AE%B0%E8%B4%A6" title="日记账">日记账</a></li> <li><a href="/wiki/%E5%88%86%E7%B1%BB%E8%B4%A6" title="分类账">分类账</a></li> <li><a href="/wiki/%E6%80%BB%E8%B4%A6" title="总账">总账</a></li> <li><a href="/wiki/%E8%A9%A6%E7%AE%97" title="試算">試算</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;"><a href="/wiki/%E5%AF%A9%E8%A8%88%E5%AD%B8" title="審計學">审计</a></div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E8%B2%A1%E5%8B%99%E5%AF%A9%E8%A8%88" title="財務審計">財務審計</a></li> <li><a href="/wiki/%E5%86%85%E9%83%A8%E5%AE%A1%E8%AE%A1" title="内部审计">内部审计</a></li> <li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%B8%88%E4%BA%8B%E5%8A%A1%E6%89%80" title="会计师事务所">会计师事务所</a></li> <li><a href="/wiki/%E5%AE%A1%E8%AE%A1%E6%8A%A5%E5%91%8A" title="审计报告">审计报告</a></li> <li><a href="/wiki/%E8%90%A8%E7%8F%AD%E6%96%AF-%E5%A5%A5%E5%85%8B%E6%96%AF%E5%88%A9%E6%B3%95%E6%A1%88" title="萨班斯-奥克斯利法案">萨班斯·奥克斯利法案</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">会计资格认证</div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E4%B8%AD%E5%9B%BD%E6%B3%A8%E5%86%8C%E4%BC%9A%E8%AE%A1%E5%B8%88" title="中国注册会计师">中国注册会计师</a></li> <li><a href="/wiki/%E5%88%9D%E7%BA%A7%E4%BC%9A%E8%AE%A1%E8%81%8C%E7%A7%B0" title="初级会计职称">初级会计职称</a></li> <li><a href="/wiki/%E4%B8%AD%E7%BA%A7%E4%BC%9A%E8%AE%A1%E8%81%8C%E7%A7%B0" title="中级会计职称">中级会计职称</a></li> <li><a href="/wiki/%E9%AB%98%E7%BA%A7%E4%BC%9A%E8%AE%A1%E8%81%8C%E7%A7%B0" title="高级会计职称">高级会计职称</a></li> <li><a href="/wiki/%E8%8B%B1%E5%9B%BD%E7%9A%87%E5%AE%B6%E7%89%B9%E8%AE%B8%E7%AE%A1%E7%90%86%E4%BC%9A%E8%AE%A1%E5%B8%88%E5%85%AC%E4%BC%9A#会员资格" title="英国皇家特许管理会计师公会">ACMA</a></li> <li><a href="/wiki/%E7%89%B9%E8%AE%B8%E5%85%AC%E8%AE%A4%E4%BC%9A%E8%AE%A1%E5%B8%88" class="mw-redirect" title="特许公认会计师">CCA</a></li> <li><a href="/wiki/%E6%B3%A8%E5%86%8C%E8%88%9E%E5%BC%8A%E6%A3%80%E6%9F%A5%E5%B8%88" title="注册舞弊检查师">CFE</a></li> <li><a href="/wiki/%E5%8A%A0%E6%8B%BF%E5%A4%A7%E6%B3%A8%E5%86%8C%E4%BC%9A%E8%AE%A1%E5%B8%88%E5%8D%8F%E4%BC%9A" title="加拿大注册会计师协会">CGA</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E6%B3%A8%E5%86%8C%E5%86%85%E9%83%A8%E5%AE%A1%E8%AE%A1%E5%B8%88" class="mw-redirect" title="国际注册内部审计师">CIA</a></li> <li><a href="/wiki/%E6%B3%A8%E5%86%8C%E7%AE%A1%E7%90%86%E4%BC%9A%E8%AE%A1%E5%B8%88" title="注册管理会计师">CMA</a></li> <li><a href="/wiki/%E6%B3%A8%E5%86%8C%E4%BC%9A%E8%AE%A1%E5%B8%88" title="注册会计师">CPA</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="padding:0.3em 0.3em 0;color:black;">人员与组织</div><div class="sidebar-list-content mw-collapsible-content" style="padding:0 0 0.3em;"><div class="hlist"> <ul><li><a href="/wiki/%E6%9C%83%E8%A8%88%E5%B8%AB" title="會計師">會計師</a></li> <li><a href="/wiki/Category:%E6%9C%83%E8%A8%88%E7%B5%84%E7%B9%94" title="Category:會計組織">会计组织</a></li> <li><a href="/wiki/%E5%8D%A2%E5%8D%A1%C2%B7%E5%B8%95%E8%A5%BF%E5%A5%A5%E5%88%A9" title="卢卡·帕西奥利">卢卡·帕西奥利</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-navbar" style="line-height:1.6"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><style data-mw-deduplicate="TemplateStyles:r84244141">.mw-parser-output .navbar{display:inline;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:110%;margin:0 8em}.mw-parser-output .navbar-ct-mini{font-size:110%;margin:0 5em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:%E4%BC%9A%E8%AE%A1" title="Template:会计"><abbr title="查看该模板">查</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:%E4%BC%9A%E8%AE%A1" title="Template talk:会计"><abbr title="讨论该模板">论</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:%E7%BC%96%E8%BE%91%E9%A1%B5%E9%9D%A2/Template:%E4%BC%9A%E8%AE%A1" title="Special:编辑页面/Template:会计"><abbr title="编辑该模板">编</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>財務報表</b>（英語：<span lang="en">Financial statements</span>），簡稱<b>財報</b>，是一套<a href="/wiki/%E6%9C%83%E8%A8%88%E5%AD%B8" class="mw-redirect" title="會計學">會計</a>文件，它反映一家企業過去一个財政时间段（主要是<a href="/wiki/%E5%AD%A3%E5%BA%A6" title="季度">季度</a>或<a href="/wiki/%E8%B2%A1%E6%94%BF%E5%B9%B4%E5%BA%A6" class="mw-redirect" title="財政年度">年度</a>）的<a href="/wiki/%E8%B2%A1%E6%94%BF" class="mw-redirect" title="財政">財政</a>表現，及期末狀況。它以量化的財務數字，分目表達。财务报表能帮助投资者和债权人了解企业的经营状况，进一步帮助经济<a href="/wiki/%E5%86%B3%E7%AD%96" title="决策">决策</a>。财务报表是在<a href="/wiki/%E4%B8%80%E8%88%AC%E5%85%AC%E8%AA%8D%E6%9C%83%E8%A8%88%E5%8E%9F%E5%89%87" class="mw-redirect" title="一般公認會計原則">一般公认会计原则</a>下有选择性地报告财务状况，是现实经济状况的近似描述。 </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="組成文件"><span id=".E7.B5.84.E6.88.90.E6.96.87.E4.BB.B6"></span>組成文件</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit&section=1" title="编辑章节：組成文件"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>過去有所謂「財務三表」的說法，指的是企業財務報告中最基礎運用的三種財務報表，這三種報表分別是<a href="/wiki/%E8%B4%AD%E9%94%80%E6%8D%9F%E7%9B%8A%E5%B8%90" class="mw-redirect" title="购销损益帐">損益平衡表</a>（<a href="/wiki/%E6%90%8D%E7%9B%8A%E8%A1%A8" class="mw-redirect" title="損益表">損益表</a>）、<a href="/wiki/%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8" title="資產負債表">資產負債表</a>（<a href="/wiki/%E8%82%A1%E6%9D%B1%E6%AC%8A%E7%9B%8A%E8%A1%A8" class="mw-redirect" title="股東權益表">股東權益表</a>）、<a href="/wiki/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8" title="現金流量表">現金流量表</a>，其中「現金流量表」是從「損益表」與「資產負債表」兩者間推算而得，具有驗算效果。 </p><p>除上述財務三表外，亦有人提出所謂的第四表與第五表，第四表為<a href="/wiki/%E8%82%A1%E6%9D%B1%E6%AC%8A%E7%9B%8A%E8%AE%8A%E5%8B%95%E8%A1%A8" class="mw-redirect" title="股東權益變動表">股東權益變動表</a>。四表的功能如下： </p> <ol><li><a href="/wiki/%E5%88%A9%E6%B6%A6%E8%A1%A8" class="mw-redirect" title="利润表">利润表</a>/ <a href="/wiki/%E6%90%8D%E7%9B%8A%E8%A1%A8" class="mw-redirect" title="損益表">損益表</a>（Profit and Loss Account）：它反映企業<a href="/wiki/%E6%94%B6%E5%85%A5" title="收入">收入</a>、<a href="/wiki/%E6%94%AF%E5%87%BA" class="mw-redirect" title="支出">支出</a>及<a href="/wiki/%E7%9B%88%E5%88%A9" class="mw-redirect" title="盈利">盈利</a>的表現。</li> <li><a href="/wiki/%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8" title="資產負債表">資產負債表</a>（Balance Sheet）：它反映企業<a href="/wiki/%E8%B3%87%E7%94%A2" title="資產">資產</a>、<a href="/wiki/%E8%B2%A0%E5%82%B5" title="負債">負債</a>及<a href="/wiki/%E8%B3%87%E6%9C%AC" class="mw-redirect" title="資本">資本</a>的期末狀況。</li> <li><a href="/wiki/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8" title="現金流量表">現金流量表</a>（Cash Flow Statement）：它反映企業<a href="/wiki/%E7%8E%B0%E9%87%91%E6%B5%81%E9%87%8F" title="现金流量">現金流量</a>的來龍去脈，當中分為經營、<a href="/wiki/%E6%8A%95%E8%B3%87" class="mw-redirect" title="投資">投資</a>及<a href="/wiki/%E8%9E%8D%E8%B3%87" class="mw-redirect" title="融資">融資</a>三個活動分類。</li> <li><a href="/wiki/%E6%89%80%E6%9C%89%E8%80%85%E6%9D%83%E7%9B%8A%E5%8F%98%E5%8A%A8%E8%A1%A8" title="所有者权益变动表">所有者权益变动表</a>（Statement of Changes in Equity）</li></ol> <ul><li>亦有人納入「<a href="/w/index.php?title=%E7%9B%88%E9%A4%98%E5%88%86%E9%85%8D%E8%A1%A8&action=edit&redlink=1" class="new" title="盈餘分配表（页面不存在）">盈餘分配表</a>」作為第五份報表，但其地位與使用性仍無法與前三表相提並論。</li></ul> <p>在「國際財務報告準則」（<a href="/wiki/IFRS" class="mw-redirect" title="IFRS">IFRS</a>）中，財務三表和「股東權益變動表」的名稱和內容結構略有調整： </p> <table class="wikitable"> <tbody><tr> <th><a href="/wiki/GAAP" class="mw-redirect" title="GAAP">GAAP</a>制 </th> <th><a href="/wiki/IFRS" class="mw-redirect" title="IFRS">IFRS</a>制 </th></tr> <tr> <td><a href="/wiki/%E5%88%A9%E6%BD%A4%E8%A1%A8" title="利潤表">利潤表</a>（Income Statement）或<a href="/wiki/%E6%90%8D%E7%9B%8A%E8%A1%A8" class="mw-redirect" title="損益表">損益表</a>（Profit and Loss Account）</td> <td>綜合淨利表／綜合損益表（Statement of Comprehensive Income） </td></tr> <tr> <td><a href="/wiki/%E8%B3%87%E7%94%A2%E8%B2%A0%E5%82%B5%E8%A1%A8" title="資產負債表">資產負債表</a>（Balance Sheet）</td> <td>財務狀況表（Statement of Financial Position） </td></tr> <tr> <td><a href="/wiki/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8" title="現金流量表">現金流量表</a>（Cash Flow Statement）</td> <td>現金流量表（Statement of Cash Flows） </td></tr> <tr> <td>所有者权益变动表（Statement of Stockholders Equity）</td> <td>所有者权益变动表（Statement of Changes in Equity） </td></tr> </tbody></table> <p><a href="/wiki/%E5%9C%8B%E9%9A%9B%E6%9C%83%E8%A8%88%E6%BA%96%E5%89%87%E7%90%86%E4%BA%8B%E6%9C%83" title="國際會計準則理事會">國際會計準則理事會</a>（IASB）修改報表名稱的目的是讓它的名稱和所彰顯的功能更為接近，惟IAS 1並不強制要求企業須依新的報表名稱稱呼其財務報表。<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="相關報告"><span id=".E7.9B.B8.E9.97.9C.E5.A0.B1.E5.91.8A"></span>相關報告</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit&section=2" title="编辑章节：相關報告"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><style data-mw-deduplicate="TemplateStyles:r82655520">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link 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rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84913072"><table class="sidebar sidebar-collapse nomobile nowraplinks"><tbody><tr><th class="sidebar-title"><a href="/wiki/%E9%87%91%E8%9E%8D" title="金融">金融</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Philippine-stock-market-board.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Philippine-stock-market-board.jpg/250px-Philippine-stock-market-board.jpg" decoding="async" width="250" height="188" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Philippine-stock-market-board.jpg/375px-Philippine-stock-market-board.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Philippine-stock-market-board.jpg/500px-Philippine-stock-market-board.jpg 2x" data-file-width="640" data-file-height="480" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#ddf;text-align:center;"><a href="/wiki/%E9%87%91%E8%9E%8D%E5%B8%82%E5%9C%BA" title="金融市场">金融市场</a></div><div class="sidebar-list-content mw-collapsible-content plainlist"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;"> 资产</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/%E5%82%B5%E5%88%B8%E5%B8%82%E5%A0%B4" title="債券市場">債券市場</a></li> <li><span class="ilh-all" data-orig-title="商品市场" data-lang-code="en" data-lang-name="英语" data-foreign-title="Commodity market"><span class="ilh-page"><a href="/w/index.php?title=%E5%95%86%E5%93%81%E5%B8%82%E5%9C%BA&action=edit&redlink=1" class="new" title="商品市场（页面不存在）">商品市场</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Commodity_market" class="extiw" title="en:Commodity market"><span lang="en" dir="auto">Commodity market</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="衍生品市场" data-lang-code="en" data-lang-name="英语" data-foreign-title="Derivatives market"><span class="ilh-page"><a href="/w/index.php?title=%E8%A1%8D%E7%94%9F%E5%93%81%E5%B8%82%E5%9C%BA&action=edit&redlink=1" class="new" title="衍生品市场（页面不存在）">衍生品市场</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Derivatives_market" class="extiw" title="en:Derivatives market"><span lang="en" dir="auto">Derivatives market</span></a></span>）</span></span></li> <li><a href="/wiki/%E5%A4%96%E6%B1%87%E5%B8%82%E5%9C%BA" title="外汇市场">外汇市场</a></li> <li><a href="/wiki/%E8%B4%A7%E5%B8%81%E5%B8%82%E5%9C%BA" title="货币市场">货币市场</a></li> <li><a href="/wiki/%E6%9F%9C%E5%8F%B0%E4%B9%B0%E5%8D%96" title="柜台买卖">柜台买卖</a></li> <li><a href="/wiki/%E7%A7%81%E4%BA%BA%E8%82%A1%E6%9D%83%E6%8A%95%E8%B5%84" title="私人股权投资">私人股权投资</a></li> <li><a href="/wiki/%E4%B8%8D%E5%8A%A8%E4%BA%A7" class="mw-redirect" title="不动产">不动产</a></li> <li><a href="/wiki/%E7%8E%B0%E8%B4%A7%E5%B8%82%E5%9C%BA" title="现货市场">现货市场</a></li> <li><a href="/wiki/%E8%82%A1%E5%B8%82" class="mw-redirect" title="股市">股市</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;"> <span class="ilh-all" data-orig-title="金融市场的参与者" data-lang-code="en" data-lang-name="英语" data-foreign-title="Financial market participants"><span class="ilh-page"><a href="/w/index.php?title=%E9%87%91%E8%9E%8D%E5%B8%82%E5%9C%BA%E7%9A%84%E5%8F%82%E4%B8%8E%E8%80%85&action=edit&redlink=1" class="new" title="金融市场的参与者（页面不存在）">参与者</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Financial_market_participants" class="extiw" title="en:Financial market participants"><span lang="en" dir="auto">Financial market participants</span></a></span>）</span></span></th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/%E6%8A%95%E8%B3%87%E8%80%85" title="投資者">投资者</a> <ul><li><a href="/wiki/%E6%9C%BA%E6%9E%84%E6%8A%95%E8%B5%84%E8%80%85" title="机构投资者">机构投资者</a></li></ul></li> <li><a href="/wiki/%E9%9B%B6%E5%94%AE" title="零售">零售</a></li> <li><a href="/wiki/%E6%8A%95%E6%9C%BA" title="投机">投机</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;"> <a href="/wiki/%E5%9B%BD%E9%99%85%E9%87%91%E8%9E%8D%E4%B8%AD%E5%BF%83" title="国际金融中心">位置</a></th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/%E5%9B%BD%E9%99%85%E9%87%91%E8%9E%8D%E4%B8%AD%E5%BF%83" title="国际金融中心">国际金融中心</a></li> <li><a href="/wiki/%E7%A6%BB%E5%B2%B8%E9%87%91%E8%9E%8D%E4%B8%AD%E5%BF%83" title="离岸金融中心">离岸金融中心</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#ddf;text-align:center;"><a href="/wiki/%E9%87%91%E8%9E%8D%E5%95%86%E5%93%81" title="金融商品">金融工具</a></div><div class="sidebar-list-content mw-collapsible-content plainlist"><div class="hlist"> <ul><li><a href="/wiki/%E7%8F%BE%E9%87%91" title="現金">現金</a></li> <li><a href="/wiki/%E5%80%9F%E8%B4%B7" title="借贷">借贷</a></li> <li><a href="/wiki/%E6%8A%B5%E6%8A%BC" title="抵押">抵押</a></li> <li><a href="/wiki/%E8%AD%89%E5%88%B8" title="證券">證券</a></li> <li><a href="/wiki/%E5%80%BA%E5%88%B8" title="债券">债券</a></li> <li><a href="/wiki/%E8%82%A1%E7%A5%A8" title="股票">股票</a></li> <li><a href="/wiki/%E4%BF%9D%E9%9A%AA" title="保險">保險</a></li> <li><a href="/wiki/%E6%9C%9F%E8%B4%A7" title="期货">期货</a></li></ul> <div class="hlist"><ul><li><a href="/wiki/%E6%9C%9F%E6%9D%83" class="mw-redirect" title="期权">期权</a> (<a href="/wiki/%E7%9C%8B%E6%B6%A8%E6%9C%9F%E6%9D%83" title="看涨期权">看漲期权</a></li><li><span class="ilh-all" data-orig-title="奇異選擇權" data-lang-code="en" data-lang-name="英语" data-foreign-title="Exotic option"><span class="ilh-page"><a href="/w/index.php?title=%E5%A5%87%E7%95%B0%E9%81%B8%E6%93%87%E6%AC%8A&action=edit&redlink=1" class="new" title="奇異選擇權（页面不存在）">奇異選擇權</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Exotic_option" class="extiw" title="en:Exotic option"><span lang="en" dir="auto">Exotic option</span></a></span>）</span></span></li><li><a href="/w/index.php?title=%E7%9C%8B%E8%B7%8C%E6%9C%9F%E6%9D%83&action=edit&redlink=1" class="new" title="看跌期权（页面不存在）">看跌期权</a>)</li></ul></div> <ul><li><a href="/wiki/%E5%82%B5%E5%8B%99%E6%93%94%E4%BF%9D%E8%AD%89%E5%88%B8" title="債務擔保證券">債務擔保證券</a></li> <li><a href="/wiki/%E4%BF%A1%E7%94%A8%E9%81%95%E7%B4%84%E4%BA%A4%E6%8F%9B" title="信用違約交換">信用違約交換</a></li> <li><a href="/wiki/%E5%AD%98%E6%AC%BE" title="存款">存款</a></li> <li><a href="/wiki/%E5%AE%9A%E6%9C%9F%E5%AD%98%E6%AC%BE" title="定期存款">定期存款</a> (<a href="/wiki/%E5%AD%98%E6%AC%BE%E8%AF%81%E4%B9%A6" class="mw-redirect" title="存款证书">存款证书</a>)</li> <li><a href="/wiki/%E4%BF%A1%E7%94%A8%E9%A1%8D%E5%BA%A6" title="信用額度">信用額度</a></li> <li><a href="/wiki/%E4%BF%A1%E7%94%A8%E8%AF%81" title="信用证">信用证</a></li> <li><a href="/wiki/%E9%87%91%E8%9E%8D%E8%A1%8D%E7%94%9F%E5%B7%A5%E5%85%B7" title="金融衍生工具">金融衍生工具</a></li> <li><span class="ilh-all" data-orig-title="赔偿 (合約法)" data-lang-code="en" data-lang-name="英语" data-foreign-title="Indemnity"><span class="ilh-page"><a href="/w/index.php?title=%E8%B5%94%E5%81%BF_(%E5%90%88%E7%B4%84%E6%B3%95)&action=edit&redlink=1" class="new" title="赔偿 (合約法)（页面不存在）">赔偿</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Indemnity" class="extiw" title="en:Indemnity"><span lang="en" dir="auto">Indemnity</span></a></span>）</span></span></li> <li><a href="/wiki/%E9%99%84%E8%B2%B7%E5%9B%9E%E5%8D%94%E8%AD%B0" title="附買回協議">附買回協議</a></li> <li><a href="/wiki/%E9%8A%80%E5%9C%98%E8%B2%B8%E6%AC%BE" title="銀團貸款">銀團貸款</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#ddf;text-align:center;"><a href="/wiki/%E5%85%AC%E5%8F%B8%E9%87%91%E8%9E%8D%E5%AD%A6" title="公司金融学">公司金融</a></div><div class="sidebar-list-content mw-collapsible-content plainlist"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal"> 通用</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%AD%A6" title="会计学">会计学</a></li> <li><a href="/wiki/%E5%AE%A1%E8%AE%A1" class="mw-disambig" title="审计">审计</a></li> <li><a href="/w/index.php?title=%E8%B5%84%E6%9C%AC%E9%A2%84%E7%AE%97&action=edit&redlink=1" class="new" title="资本预算（页面不存在）">资本预算</a></li> <li><a href="/wiki/%E4%BF%A1%E7%94%A8%E8%AF%84%E7%BA%A7%E6%9C%BA%E6%9E%84" class="mw-redirect" title="信用评级机构">信用评级机构</a></li> <li><a href="/w/index.php?title=%E8%B4%A2%E5%8A%A1%E9%A3%8E%E9%99%A9%E7%AE%A1%E7%90%86&action=edit&redlink=1" class="new" title="财务风险管理（页面不存在）">财务风险管理</a></li> <li><a class="mw-selflink selflink">財務報表</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal"> 交易</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/%E6%9D%A0%E6%9D%86%E6%94%B6%E8%B4%AD" title="杠杆收购">杠杆收购</a></li> <li><a href="/wiki/%E4%BD%B5%E8%B3%BC" title="併購">收购</a></li> <li><a href="/wiki/%E7%BB%93%E6%9E%84%E6%80%A7%E8%9E%8D%E8%B5%84" title="结构性融资">结构性融资</a></li> <li><a href="/wiki/%E9%A3%8E%E9%99%A9%E6%8A%95%E8%B5%84" title="风险投资">风险投资</a></li> <li><a href="/wiki/%E5%A4%9A%E8%A7%92%E5%8C%96%E6%8A%95%E8%B3%87" title="多角化投資">多角化投資</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal"> 税务</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/w/index.php?title=%E7%A8%8E%E8%B4%9F%E5%80%92%E7%BD%AE&action=edit&redlink=1" class="new" title="税负倒置（页面不存在）">税负倒置</a></li> <li><a href="/wiki/%E9%81%BF%E7%A8%85%E6%B8%AF" title="避稅港">避稅港</a></li> <li><a href="/wiki/%E7%A7%BB%E8%BD%89%E5%AE%9A%E5%83%B9" class="mw-redirect" title="移轉定價">移轉定價</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#ddf;text-align:center;"><a href="/wiki/%E4%B8%AA%E4%BA%BA%E7%90%86%E8%B4%A2" title="个人理财">个人理财</a></div><div class="sidebar-list-content mw-collapsible-content plainlist"> <ul><li><a href="/wiki/%E9%87%91%E8%9E%8D%E4%BF%A1%E7%94%A8" title="金融信用">金融信用</a> / <a href="/w/index.php?title=%E6%B6%88%E8%B4%B9%E8%80%85%E5%80%BA%E5%8A%A1&action=edit&redlink=1" class="new" title="消费者债务（页面不存在）">消费者债务</a></li> <li><a href="/wiki/%E5%83%B1%E5%82%AD%E5%90%88%E7%B4%84" title="僱傭合約">雇佣合约</a></li> <li><a href="/w/index.php?title=%E8%B4%A2%E5%8A%A1%E8%A7%84%E5%88%92&action=edit&redlink=1" class="new" title="财务规划（页面不存在）">财务规划</a></li> <li><div class="hlist"><ul><li><a href="/wiki/%E9%80%80%E4%BC%91" title="退休">退休</a></li><li><a href="/wiki/%E5%AD%B8%E7%94%9F%E8%B2%B8%E6%AC%BE" class="mw-redirect" title="學生貸款">學生貸款</a></li></ul></div></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#ddf;text-align:center;"><a href="/wiki/%E5%85%AC%E5%85%B1%E8%B4%A2%E6%94%BF" class="mw-redirect" title="公共财政">公共财政</a></div><div class="sidebar-list-content mw-collapsible-content plainlist"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;;display:block;margin-top:0.15em;"> <a href="/w/index.php?title=%E8%B4%A2%E6%94%BF%E6%94%AF%E5%87%BA&action=edit&redlink=1" class="new" title="财政支出（页面不存在）">财政支出</a></th></tr><tr><td class="sidebar-content" style="padding-top:0.15em;"> <ul><li><a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E6%9C%80%E7%BB%88%E6%B6%88%E8%B4%B9%E6%94%AF%E5%87%BA&action=edit&redlink=1" class="new" title="政府最终消费支出（页面不存在）">政府最终消费支出</a></li> <li><div class="hlist"><ul><li><a href="/w/index.php?title=%E6%94%BF%E5%BA%9C%E8%BF%90%E4%BD%9C&action=edit&redlink=1" class="new" title="政府运作（页面不存在）">政府运作</a></li><li><a href="/wiki/%E8%B4%A2%E5%AF%8C%E5%86%8D%E5%88%86%E9%85%8D" class="mw-redirect" title="财富再分配">财富再分配</a></li></ul></div></li> <li><a href="/wiki/%E8%BD%AC%E7%A7%BB%E6%94%AF%E4%BB%98" title="转移支付">转移支付</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;"> <a href="/wiki/%E8%B4%A2%E6%94%BF%E6%94%B6%E5%85%A5" class="mw-redirect" title="财政收入">财政收入</a></th></tr><tr><td class="sidebar-content" style="padding-top:0.15em;;padding-left:0.5em;padding-right:0.5em;"> <ul><li><div class="hlist"><ul><li><a href="/wiki/%E7%A8%85" title="稅">税收</a></li><li><a href="/wiki/%E8%B5%A4%E5%AD%97" title="赤字">赤字</a></li></ul></div></li> <li><div class="hlist"><ul><li><a href="/wiki/%E6%94%BF%E5%BA%9C%E9%A2%84%E7%AE%97" title="政府预算">政府预算</a></li><li><a href="/wiki/%E5%85%AC%E5%80%BA" class="mw-redirect" title="公债">公债</a></li></ul></div></li> <li><a href="/w/index.php?title=%E9%9D%9E%E7%A8%8E%E6%94%B6%E6%94%B6%E5%85%A5&action=edit&redlink=1" class="new" title="非税收收入（页面不存在）">非税收收入</a></li> <li><a href="/w/index.php?title=%E6%94%AF%E4%BB%98%E5%87%AD%E8%AF%81&action=edit&redlink=1" class="new" title="支付凭证（页面不存在）">支付凭证</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#ddf;text-align:center;"><a href="/wiki/%E9%93%B6%E8%A1%8C" class="mw-redirect" title="银行">银行</a></div><div class="sidebar-list-content mw-collapsible-content plainlist"><div class="hlist"> <ul><li><a href="/wiki/%E4%B8%AD%E5%A4%AE%E9%93%B6%E8%A1%8C" title="中央银行">中央银行</a></li> <li><a href="/wiki/%E5%AD%98%E6%AC%BE" title="存款">存款</a></li> <li><a href="/w/index.php?title=%E9%83%A8%E5%88%86%E5%82%A8%E5%A4%87%E9%87%91%E4%BD%93%E7%B3%BB&action=edit&redlink=1" class="new" title="部分储备金体系（页面不存在）">部分储备金体系</a></li> <li><a href="/wiki/%E5%85%A8%E5%84%B2%E5%82%99%E9%8A%80%E8%A1%8C%E6%A5%AD%E5%8B%99" title="全儲備銀行業務">全儲備銀行業務</a></li> <li><a href="/wiki/%E5%80%9F%E8%B4%B7" title="借贷">借贷</a></li> <li><a href="/wiki/%E8%B2%A8%E5%B9%A3%E4%BE%9B%E6%87%89%E9%87%8F" title="貨幣供應量">货币供给</a></li></ul> </div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#ddf;text-align:center;"><a href="/wiki/%E9%87%91%E8%9E%8D%E7%9B%A3%E7%AE%A1" title="金融監管">金融監管</a> <b>·</b> <a href="/wiki/%E9%87%91%E8%9E%8D%E6%B3%95%E5%AD%A6" title="金融法学">金融法</a></div><div class="sidebar-list-content mw-collapsible-content plainlist"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><td class="sidebar-content"> <ul><li><a href="/wiki/%E5%9B%BD%E9%99%85%E8%B4%A2%E5%8A%A1%E6%8A%A5%E5%91%8A%E5%87%86%E5%88%99" title="国际财务报告准则">国际财务报告准则</a></li> <li><span class="ilh-all" data-orig-title="ISO 31000" data-lang-code="en" data-lang-name="英语" data-foreign-title="ISO 31000"><span class="ilh-page"><a href="/w/index.php?title=ISO_31000&action=edit&redlink=1" class="new" title="ISO 31000（页面不存在）">ISO 31000</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/ISO_31000" class="extiw" title="en:ISO 31000"><span lang="en" dir="auto">ISO 31000</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="金融业的专业认证" data-lang-code="en" data-lang-name="英语" data-foreign-title="Professional certification in financial services"><span class="ilh-page"><a href="/w/index.php?title=%E9%87%91%E8%9E%8D%E4%B8%9A%E7%9A%84%E4%B8%93%E4%B8%9A%E8%AE%A4%E8%AF%81&action=edit&redlink=1" class="new" title="金融业的专业认证（页面不存在）">金融业的专业认证</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Professional_certification_in_financial_services" class="extiw" title="en:Professional certification in financial services"><span lang="en" dir="auto">Professional certification in financial services</span></a></span>）</span></span></li> <li><span class="ilh-all" data-orig-title="基金治理" data-lang-code="en" data-lang-name="英语" data-foreign-title="Fund governance"><span class="ilh-page"><a href="/w/index.php?title=%E5%9F%BA%E9%87%91%E6%B2%BB%E7%90%86&action=edit&redlink=1" class="new" title="基金治理（页面不存在）">基金治理</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Fund_governance" class="extiw" title="en:Fund governance"><span lang="en" dir="auto">Fund governance</span></a></span>）</span></span></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background:#ddf;text-align:center;"><a href="/wiki/%E7%BB%8F%E6%B5%8E%E5%8F%B2" title="经济史">经济史</a></div><div class="sidebar-list-content mw-collapsible-content plainlist"> <ul><li><span class="ilh-all" data-orig-title="私募股权投资和风险投资史" data-lang-code="en" data-lang-name="英语" data-foreign-title="History of private equity and venture capital"><span class="ilh-page"><a href="/w/index.php?title=%E7%A7%81%E5%8B%9F%E8%82%A1%E6%9D%83%E6%8A%95%E8%B5%84%E5%92%8C%E9%A3%8E%E9%99%A9%E6%8A%95%E8%B5%84%E5%8F%B2&action=edit&redlink=1" class="new" title="私募股权投资和风险投资史（页面不存在）">私募股权投资和风险投资史</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/History_of_private_equity_and_venture_capital" class="extiw" title="en:History of private equity and venture capital"><span lang="en" dir="auto">History of private equity and venture capital</span></a></span>）</span></span></li> <li><a href="/wiki/%E7%BB%8F%E6%B5%8E%E8%A1%B0%E9%80%80" title="经济衰退">经济衰退</a></li> <li><span class="ilh-all" data-orig-title="股市泡沫" data-lang-code="en" data-lang-name="英语" data-foreign-title="Stock market bubble"><span class="ilh-page"><a href="/w/index.php?title=%E8%82%A1%E5%B8%82%E6%B3%A1%E6%B2%AB&action=edit&redlink=1" class="new" title="股市泡沫（页面不存在）">股市泡沫</a></span><span class="noprint ilh-comment">（<span class="ilh-lang">英语</span><span class="ilh-colon">：</span><span class="ilh-link"><a href="https://en.wikipedia.org/wiki/Stock_market_bubble" class="extiw" title="en:Stock market bubble"><span lang="en" dir="auto">Stock market bubble</span></a></span>）</span></span></li> <li><a href="/wiki/%E8%82%A1%E7%81%BD" title="股災">股災</a></li> <li><a href="/wiki/%E4%BC%9A%E8%AE%A1%E4%B8%91%E9%97%BB" title="会计丑闻">会计丑闻</a></li></ul></div></div></td> </tr><tr><td class="sidebar-navbar" style="line-height:1.6"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84265675"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r84244141"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:%E9%87%91%E8%9E%8D" title="Template:金融"><abbr title="查看该模板">查</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:%E9%87%91%E8%9E%8D" title="Template talk:金融"><abbr title="讨论该模板">论</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:%E7%BC%96%E8%BE%91%E9%A1%B5%E9%9D%A2/Template:%E9%87%91%E8%9E%8D" title="Special:编辑页面/Template:金融"><abbr title="编辑该模板">编</abbr></a></li></ul></div></td></tr></tbody></table> <p>財務報表當中財政報告附註，它說明會計政策、<a href="/wiki/%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A2" title="固定資產">固定資產</a><a href="/wiki/%E6%8A%98%E8%88%8A" title="折舊">折舊</a>、<a href="/wiki/%E6%97%A0%E5%BD%A2%E8%B5%84%E4%BA%A7" title="无形资产">無形資產</a><a href="/wiki/%E6%94%A4%E9%8A%B7" title="攤銷">攤銷</a>等。 </p><p>在財政報告中，如果附有<a href="/wiki/%E4%BC%9A%E8%AE%A1%E5%B8%88" class="mw-redirect" title="会计师">会计师</a>的<a href="/wiki/%E5%AE%A1%E8%AE%A1%E5%AD%A6" class="mw-redirect" title="审计学">审计</a>报告，它可信性將會更高。所以在每年六月的<a href="/wiki/%E8%82%A1%E4%B8%9C%E4%BC%9A" class="mw-redirect" title="股东会">股東會</a>上，財政報告一般要附有會計師報告。 </p><p>在<a href="/wiki/%E4%B8%8A%E5%B8%82%E5%85%AC%E5%8F%B8" title="上市公司">上市公司</a>中的<a href="/wiki/%E5%85%AC%E5%8F%B8" title="公司">公司</a><a href="/wiki/%E5%B9%B4%E5%A0%B1" title="年報">年報</a>，按上市規則，除了財政報告，還有<a href="/wiki/%E8%91%A3%E4%BA%8B%E9%95%B7" title="董事長">董事長</a>的業務報告、企業管治報告等多份非會計文件。不過，股民最關心的，還是公司年報內的<a href="/wiki/%E8%82%A1%E5%88%A9" class="mw-redirect" title="股利">配息</a>建議，及分析財務報表上的<a href="/wiki/%E8%B2%A1%E5%8B%99%E6%AF%94%E7%8E%87" class="mw-redirect" title="財務比率">財務比率</a>。 </p> <div class="mw-heading mw-heading2"><h2 id="附注"><span id=".E9.99.84.E6.B3.A8"></span>附注</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit&section=3" title="编辑章节：附注"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>在财务报表末尾添加的有助于解释报表中具体项目以及对公司财务状况进行更全面评估的额外信息被称为附注（或 "财务报表附注"）。 </p><p>财务报表的附注可以包括关于债务、账目、或有负债的信息，关于持续经营的标准，或关于解释财务数字的背景信息。附注澄清了个别报表的细目。附注也被用来解释编制报表所使用的会计方法，它们支持对特定账户如何计算的评估。作如，如果一家公司在利润表中列出了固定资产减值项目的损失，附注可以通过描述资产如何减值来说明减值的原因。 </p><p>在合并财务报表中，所有的子公司都被列出，以及母公司在子公司中的所有权（控制性权益）的数量。 </p><p>如果以前报告的估计金额与实际结果之间存在重大差异，那么财务报表内任何通过估计进行估值的项目都是说明的一部分。应包括对估计和实际结果之间差异的影响进行全面披露。 </p> <div class="mw-heading mw-heading2"><h2 id="参见"><span id=".E5.8F.82.E8.A7.81"></span>参见</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit&section=4" title="编辑章节：参见"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/%E8%B2%A1%E5%8B%99%E4%B8%89%E8%A1%A8" class="mw-redirect" title="財務三表">財務三表</a></li> <li><a href="/wiki/%E6%9C%83%E8%A8%88%E5%AD%B8" class="mw-redirect" title="會計學">會計學</a></li> <li><a href="/wiki/%E8%B2%A1%E5%8B%99%E5%AF%A9%E8%A8%88" title="財務審計">財務審計</a></li> <li><a href="/wiki/%E8%B4%A2%E5%8A%A1%E5%88%86%E6%9E%90" class="mw-redirect" title="财务分析">財務分析</a></li> <li><a href="/wiki/%E5%9C%8B%E9%9A%9B%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E6%BA%96%E5%89%87" class="mw-redirect" title="國際財務報告準則">國際財務報告準則</a></li> <li><a href="/wiki/%E5%9B%BD%E9%99%85%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99%E7%AC%AC1%E5%8F%B7_%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8%E7%9A%84%E8%A1%A8%E8%BF%B0" class="mw-redirect" title="国际会计准则第1号财务报表的表述">國際會計準則第1號財務報表的表述</a></li> <li><a href="/wiki/%E5%85%AC%E5%8F%B8%E6%B2%BB%E7%90%86" title="公司治理">公司治理</a></li> <li><a href="/wiki/%E5%B9%B4%E5%A0%B1" title="年報">年報</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="注释"><span id=".E6.B3.A8.E9.87.8A"></span>注释</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit&section=5" title="编辑章节：注释"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <div id="references-NoteFoot"></div> <div class="notelist" style="list-style-type: lower-alpha;"> </div> <div class="mw-heading mw-heading2"><h2 id="参考文献"><span id=".E5.8F.82.E8.80.83.E6.96.87.E7.8C.AE"></span>参考文献</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit&section=6" title="编辑章节：参考文献"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="reflist" style="list-style-type: decimal;"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><span class="PDFlink"><a rel="nofollow" class="external text" href="http://www.twse.com.tw/ch/listed/download/IFRS000B24.pdf">《介紹修訂之國際會計準則公告第一號 - 財務報表之表達》</a></span><span style="font-size:smaller;">PDF (187 KB)</span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="外部连结"><span id=".E5.A4.96.E9.83.A8.E8.BF.9E.E7.BB.93"></span>外部连结</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8&action=edit&section=7" title="编辑章节：外部连结"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://mops.twse.com.tw/mops/web/index">TWSE - 公開資訊觀測站</a> （<a rel="nofollow" class="external text" href="//web.archive.org/web/20160113211627/http://mops.twse.com.tw/mops/web/index">页面存档备份</a>，存于<a href="/wiki/%E4%BA%92%E8%81%94%E7%BD%91%E6%A1%A3%E6%A1%88%E9%A6%86" title="互联网档案馆">互联网档案馆</a>）</li> <li><a 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