財(cái)務(wù)報(bào)表是否經(jīng)過審計(jì)的區(qū)別

財(cái)務(wù)報(bào)表是否經(jīng)過審計(jì)的區(qū)別在于，經(jīng)審計(jì)的財(cái)務(wù)報(bào)表權(quán)威性強(qiáng)，未經(jīng)審計(jì)的財(cái)務(wù)報(bào)表權(quán)威性弱；經(jīng)審計(jì)的財(cái)務(wù)報(bào)表所承擔(dān)的法律風(fēng)險(xiǎn)小，未經(jīng)審計(jì)的財(cái)務(wù)報(bào)所承擔(dān)的法律風(fēng)險(xiǎn)大；經(jīng)審計(jì)的財(cái)務(wù)報(bào)表適用范圍大，未經(jīng)審計(jì)的財(cái)務(wù)報(bào)適用范圍小。

財(cái)務(wù)報(bào)表作為反映企業(yè)在一定時(shí)期內(nèi)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果的報(bào)表，需要保證其真實(shí)性和完整性。一套完整的財(cái)務(wù)報(bào)表包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表或股東權(quán)益變動(dòng)表和財(cái)務(wù)報(bào)表附注。

財(cái)務(wù)報(bào)表附注一般包括的項(xiàng)目有，企業(yè)的基本情況、財(cái)務(wù)報(bào)表編制基礎(chǔ)、遵循企業(yè)會(huì)計(jì)準(zhǔn)則的聲明、重要會(huì)計(jì)政策和會(huì)計(jì)估計(jì)、會(huì)計(jì)政策和會(huì)計(jì)估計(jì)變更及差錯(cuò)更正的說明和重要報(bào)表項(xiàng)目的說明。