個(gè)別會(huì)計(jì)報(bào)表與合并會(huì)計(jì)報(bào)表 (個(gè)別會(huì)計(jì)報(bào)表和合并會(huì)計(jì)報(bào)表按照什么進(jìn)行分類)
個(gè)別會(huì)計(jì)報(bào)表和合并會(huì)計(jì)報(bào)表是財(cái)務(wù)報(bào)告中的兩種重要形式,它們各自承載著不同的信息內(nèi)容,用來(lái)展示不同層次的財(cái)務(wù)狀況和業(yè)績(jī)表現(xiàn),在會(huì)計(jì)準(zhǔn)則指導(dǎo)下,個(gè)別會(huì)計(jì)報(bào)表和合并會(huì)計(jì)報(bào)表的分類主要基于以下幾個(gè)方面,1.企業(yè)實(shí)體性質(zhì),個(gè)別...