As a supplementary disclosure to balance sheet, profit statement and cash flow statement, the appended note to the accounting statement increases the comprehensibility of the accounting information and hence a more sufficient disclosure of the information. 会计报表附注是对资产负债表、利润表和现金流量表的补充披露,它可以增进会计信息的可理解性,促使会计信息充分披露。