在中国，会计准则规定使用直接法，间接法的有关数据是作为报表的补充资料披露的。
In China, the accounting standards provide direct method, and the figures of indirect method are disclosed as supplementary materials.
应切记的关键点是补充的信息应与对财务报表的解释相关。
The key point 1o bear in mind is that the supplementary information should be relevant to the interpretation of the financial statements.
财务报表附注是企业财务报告不可或缺的重要组成部分，附注披露的信息具有附属性、解释性、补充性、建设性。
The financial statement annotations are indispensable components of enterprises' financial reports, with attached nature, explanation nature, supplementary nature and constructive nature.
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