西部金融
西部金融
서부금융
WEST CHINA FINANCE
2015年
3期
45-47
,共3页
贸易收入%会计核算%信息披露
貿易收入%會計覈算%信息披露
무역수입%회계핵산%신식피로
trade income%accounting%information disclosure
近年来，部分上市公司积极尝试多种形式的内外贸易，对其收入和利润形成了重要影响。但同时，相关的会计核算及披露存在核算不明晰、披露信息量不足，缺少可比性等问题，不利于投资者进行分析和决策。本文结合监管实践和会计实务，以企业为例，对跨行业上市公司贸易收入会计核算以及财务报表中披露相关信息的必要性和方式，进行分析和研究。
近年來，部分上市公司積極嘗試多種形式的內外貿易，對其收入和利潤形成瞭重要影響。但同時，相關的會計覈算及披露存在覈算不明晰、披露信息量不足，缺少可比性等問題，不利于投資者進行分析和決策。本文結閤鑑管實踐和會計實務，以企業為例，對跨行業上市公司貿易收入會計覈算以及財務報錶中披露相關信息的必要性和方式，進行分析和研究。
근년래，부분상시공사적겁상시다충형식적내외무역，대기수입화리윤형성료중요영향。단동시，상관적회계핵산급피로존재핵산불명석、피로신식량불족，결소가비성등문제，불리우투자자진행분석화결책。본문결합감관실천화회계실무，이기업위례，대과행업상시공사무역수입회계핵산이급재무보표중피로상관신식적필요성화방식，진행분석화연구。
In recent years, some listed companies have actively tried out various kinds of internal and external trade, which places an important influence on their income and profit. But at the same time, there exist such problems as unclear accounting, deficient in-formation disclosure and lack of comparability, which is not conducive for investors to make analysis and decision. Combined with the regulatory practice and accounting practice, taking enterprises as the example, the paper analyzes and studies the necessity and ways of the accounting of the trade income and the information disclosure of the financial statements of cross-industry listed companies.
