会计硕士考研知识点：编制会计报表作用

　　mpacc/" target="_self" title="\">会计硕士考试需要考生掌握很多知识点，比较多䶡��"http://kaoyan.koolearn.com/zhuanshuo/mf/" target="_blank" class="link">mf5q+U6L6D5p2C77yM6L+Z5bCx6ZyA6KaB5aSn5a625bmz5pe25aSa5rOo6YeN56ev57Sv44CC546w5Zyo5pivPGEgaHJlZj0="http://kaoyan.koolearn.com/zhuanshuo/" target="_self" title="\">考研备考的最后冲刺阶段，大家一定要把每一个细小的知识点巩固一下，加深理解。新东方在线小编下面就和大家一起来复习一下重要的知识点，希望对考试有帮助。

　　编制会计报表的意义及作用

　　一、会计报表的意义

　　会计报表是以会计账簿为主要依据，以货币为计量单位，全面、总括地反映会计个体在一定时期内财务状况、经营成果和理财过程的报告文件。

　　会计چ��"http://kaoyan.koolearn.com/zhuanshuo/mi/" target="_blank" class="link">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"white-space: normal;">　　生命在于运动，学习在与积累，只有不断地积累，大家才能够不断取得进步，会计硕士备考也是如此，要想取得好成绩，即必须从小做起，不断积累，预祝考生2014考研顺利!