【多选题】【消耗次数：1】
财务报表按其编报时间不同，可分为( )。
①
动态报表
②
静态报表
③
年度报表
④
中期报表
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在同一会计年度内，以前中期财务报表项目在以后中期发生了会计估计变更的，以后中期财务报表应当反映该会计估计变更后的金额，需要对以前中期财务报表项目金额作调整。（ ）
①
对
②
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