2023 first-level construction engineer Economic Gold Test Point Basic requirements for financial statement presentation, a must-test point for the first construction, long press to like + forward + comment to continue to update, click on my avatar in the Wendang version to send me a private message: 2022
(1) Enterprises should confirm and measure based on actual transactions and events, follow regulations, and prepare financial statements on this basis.
(2) Enterprises should use going concern as the basis for accounting recognition, measurement and preparation of accounting statements.
(3) In addition to the cash flow statement prepared according to the cash basis , the enterprise shall prepare other financial statements according to the accrual basis.
(4) The presentation of financial statement items shall be consistent in each accounting period and shall not be changed at will.
(5) Important items are presented separately. Importance should be judged based on the environment in which the enterprise operates, as well as the nature and amount of the project.
(6) Financial statement items should be presented in total amount and cannot be offset with each other, that is, they should not be presented in net amount.
(7) When an enterprise presents financial statements for the current period, it should at least provide comparative data between all presented items and the previous comparable accounting period, as well as instructions related to understanding the financial statements for the current period.
(8) Financial statements are generally divided into two parts: the header and the main table.
(9) Enterprises should prepare at least annual financial statements. The fiscal year begins on January 1 and ends on December 31 of the Gregorian calendar.
[2020] Regarding the presentation requirements of corporate financial statements, the correct statements are ( ).
A. Enterprises should confirm and measure according to regulations based on the actual transactions and events.
B. The presentation of items shall be consistent in each accounting period and shall not be changed at will.
C. All reported items in the current period shall at least provide comparative data with the previous comparable accounting period
D. Relevant income and expense items should be offset in advance and presented as a net amount
E. If the annual statement covers a period of less than one year, the reasons should be stated
[Answer] ABCE
[Analysis] This question assesses the basic requirements for financial statement presentation
