各会计单位在会计报表编完以后,为了介绍部门或企业的财务状况,对会计报表所反映的总括指标给予必要的说明,这就是编制财务情况说明书。财务情况说明书的内容包括:本期财务状况简要介绍,供、产、销活动和主要经济指标完成情况的简要说明,对生产经营的一般评 After completing the accounting statements, the accounting units give necessary explanations on the general indicators reflected in the accounting statements in order to introduce the financial status of the departments or enterprises. This is the preparation of the financial statement. The contents of the financial statement include a brief introduction of the current financial status, a brief description of the completion of supply, production and sales activities and major economic indicators, the general comments on production and operation