【多选题】【消耗次数：1】
下列属于资产负债表附注的是()。
①
财务费用明细表
②
资产减值准备明细表
③
应付税金明细表
④
所有者权益增减变动表
⑤
分部报表
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【判断题】
财务报表附注是对在资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等。( )
①
正确
②
错误
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