企业财务状况的质量特征

X(100029),,(StatementofFinancialPosition),,,,,,,:,,:;;;;,,(),,,,,,,,,,,,,(),,,,,:(1);(2),,,,,,53X(:01630066)200319©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.;,,:,,,,,(),,,,(),,,(),();,,()(),(),,,:,(),,,:1.,(),:,,;,,,2.3.,,,,,,,;,:(1),;(2);(3);,,,,(1),,;(2),,(),,:1.,,,,()(),,,,(),,,,63200319©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,2.,,:,();,,,,;,,,,,,3.,,,:,,,,,,4.,,,:()?()?,,;,;,,,,(),,,,,:1.,,;,2.(1)(),()(),,,,(2),,,,()(3),,,,,,73200319©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.3.,:(1),,,:,,(),(,),,,,,,(2),,:;;;,,,,(),:1.,,:(1);(2);(3);(4);(5),2.,,:(1),;(2),,,,,,,,,,3.,,,,;,,,,,;,,.2002..,7.2002..,12.2003.:.,483200319©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.