銷(xiao)售(shou)商品、提(ti)供(gong)勞務收(shou)(shou)(shou)(shou)(shou)到的現(xian)金(jin)（含銷(xiao)項稅額）-本期銷(xiao)售(shou)收(shou)(shou)(shou)(shou)(shou)入+本期增值稅銷(xiao)項稅額+（-）有(you)(you)關(guan)應收(shou)(shou)(shou)(shou)(shou)款項減少（增加）額-以非現(xian)金(jin)資產收(shou)(shou)(shou)(shou)(shou)回有(you)(you)關(guan)應收(shou)(shou)(shou)(shou)(shou)款項-核銷(xiao)有(you)(you)關(guan)應收(shou)(shou)(shou)(shou)(shou)款項中的壞賬(zhang)+收(shou)(shou)(shou)(shou)(shou)回已(yi)核銷(xiao)的壞賬(zhang)+（-）預收(shou)(shou)(shou)(shou)(shou)賬(zhang)款增加（減少）額-應收(shou)(shou)(shou)(shou)(shou)票據(ju)貼現(xian)息。

　　四(si)、報表(biao)附(fu)注的審查

　　1.會(hui)計變更審查

　　規定(ding)的(de)(de)項(xiang)(xiang)目內(nei)容無法(fa)容納的(de)(de)重要(yao)財(cai)(cai)務信息，要(yao)在相關項(xiang)(xiang)目或通過附(fu)表、附(fu)注(zhu)(zhu)等形式加(jia)以(yi)說(shuo)明(ming)。在財(cai)(cai)務報(bao)表附(fu)注(zhu)(zhu)需要(yao)說(shuo)明(ming)的(de)(de)會(hui)計(ji)(ji)變(bian)更包括：重要(yao)會(hui)計(ji)(ji)政(zheng)策、會(hui)計(ji)(ji)方法(fa)、會(hui)計(ji)(ji)估計(ji)(ji)和財(cai)(cai)務報(bao)告個體的(de)(de)變(bian)更。

　　審查企業(ye)是否在附注中(zhong)披露(lu)與(yu)會計(ji)政策變(bian)更(geng)有關的下列信(xin)息：會計(ji)政策變(bian)更(geng)的性質(zhi)、內容和原因(yin)；當(dang)期和各個列報前(qian)期財(cai)務報表中(zhong)受(shou)影響(xiang)的項目名稱(cheng)和調整金額；無法進行(xing)追溯調整的，說明該事實和原因(yin)以(yi)及開始應用變(bian)更(geng)后(hou)的會計(ji)政策的時(shi)點、具(ju)體(ti)應用情(qing)況。

　　2.關(guan)聯方關(guan)系(xi)及關(guan)聯方交易披露的審查

　　關(guan)(guan)(guan)聯(lian)(lian)(lian)方關(guan)(guan)(guan)系及交易(yi)(yi)是財務報表附注(zhu)中(zhong)需要披露的(de)一項(xiang)重要內容(rong)。按照有(you)關(guan)(guan)(guan)規(gui)(gui)定，當關(guan)(guan)(guan)聯(lian)(lian)(lian)方為企業，并(bing)且存在控制與被控制關(guan)(guan)(guan)系時，無(wu)論關(guan)(guan)(guan)聯(lian)(lian)(lian)方有(you)無(wu)交易(yi)(yi)，均應(ying)在財務報表中(zhong)披露關(guan)(guan)(guan)聯(lian)(lian)(lian)企業的(de)詳細資料，具體(ti)資料內容(rong)在企業會計準則中(zhong)有(you)明(ming)確規(gui)(gui)定。