企业财务报表要素及其确认与计量；财务报表的列报与披露。

Elements of financial statement of business enterprises and its recognition and measurement;

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在六大会计要素中，资产是最重要的会计要素之一，与资产相关的会计信息是财务报表使用者关注的重要信息。

In six major accounting elements, assets is the most important accounting elements, and assets of the accounting information is relevant financial statements attention important information.

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上述会计信息亦称为会计要素，它们构成财务报表的基本框架。

The above accounting information is also called accounting elements, which form the basic structure of financial statements.

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对财务报表保险合同的相关要素，如保险标的、责任范围、保险费率进行了相应的探讨；

Then the character of financial statements insurance, insurer, insurant, the third person and the agency are defined and suggested.

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对财务报表保险合同的相关要素，如保险标的、责任范围、保险费率进行了相应的探讨；

Then the character of financial statements insurance, insurer, insurant, the third person and the agency are defined and suggested.

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