A.行業(yè)發(fā)展趨勢(shì)
B.公司發(fā)展戰(zhàn)略
C.經(jīng)營(yíng)計(jì)劃或目標(biāo)
D.不確定性因素

A.因會(huì)計(jì)政策變更及會(huì)計(jì)差錯(cuò)更正等追溯調(diào)整或重述以前年度會(huì)計(jì)數(shù)據(jù)的，應(yīng)當(dāng)同時(shí)披露調(diào)整前后的數(shù)據(jù)
B.編制合并財(cái)務(wù)報(bào)表的公司應(yīng)當(dāng)以合并財(cái)務(wù)報(bào)表數(shù)據(jù)填列或計(jì)算以上數(shù)據(jù)和指標(biāo)
C.財(cái)務(wù)數(shù)據(jù)按照時(shí)間順序自左至右排列，左起為前一期數(shù)據(jù)，向右依次列示數(shù)據(jù)
D.對(duì)非經(jīng)常性損益、凈資產(chǎn)收益率和每股收益的確定和計(jì)算，中國(guó)證監(jiān)會(huì)另有規(guī)定的，應(yīng)當(dāng)遵照?qǐng)?zhí)行