会计报表

词组短语

accounting statement · accounting reports · fiscal statement

与会计报表相关的网络例句 [注：此内容来源于网络，仅供参考]

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of( or are presented fairly, in all material respects,) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.

我们认为，除了应收工程服务费和应收长期款项的可收回性不确定可能对会计报表产生的影响外，上述会计报表符合国家颁布的企业会计准则和《XX会计制度》的规定，在所有重大方面公允反映了ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。

The text introduces four types of profit window dressing in statements firstly, drawing lessons from knowledge of experience of manual work, basing on the structure of "The Statement of Profits and Lots", sums up ten important financial indicatrix , which is used as the method to complete the judging process of the types of profits window dressing in accounting theory in advance.

本文从介绍会计报表利润粉饰四种基本类型的特征入手，借鉴人工经验、依据《利润表》的结构关系，研究总结出十个重要的识别会计报表利润粉饰的财务指标，依指标数值的变动关系从理论上先行完成识别报表利润粉饰类型的判断过程。

After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit, the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA (Cai Jing Zi [1998] No.114), Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA Cai Qi [2000] No.

关于改进和加强企业年度会计报表审计工作管理的若干规定》施行后，财政部《关于印发国有企业年度会计报表注册会计师审计暂行办法》（财经字［1998］114号）、《关于国有企业年度会计报表注册会计师审计若干问题的通知》（财企［2000］905号）和《财政部关于国有企业年度会计报表注册会计师审计若干问题的补充通知》（财企［2001］707号）同时废止。

The accounting cycle co ists of some ecific ste as follows: 1. Analyze tra actio and busine documents 2. Journalize tra actio 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period, step 4 to 9 occur only at the end of the accounting period, and step 10 occurs only at the start of the next accounting period.

会计循环包括下面一些特殊的步骤： 1、分析交易过程和商业文书 2、记录交易日志 3、将凭证记入各个帐户 4、确认会计报表平衡，编制试算平衡表 5、编制工作底稿 6、编制财务报表 7、编制调整分录 8、结帐 9、编制结帐试算平衡表 10、制作回转分录注意上述步骤中的第1步至第3步在会计期间发生，步骤4至9仅在会计期末发生，步骤10仅在下一个会计期间开始的时候发生。

The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.

高级会计学的理论基础、研究范围和研究方法。企业合并的含义、种类与程序。会计方法，购卖法和权益法的基本原理、区别和联系。掌握合并会计报表的概念，三种合并理论。合并会计报表的种类，编制合并会计报表的基础工作。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

Article 11 Commercial banks should indicate inconsistence between the basis of preparation and the basic preconditions of accounting in their notes to the accounting report.

第十一条商业银行应在会计报表附注中说明会计报表编制基础不符合会计核算基本前提的情况。

Article forty-third year of trade unions into the accounting statements and interim accounting statements accounting statements.

第四十三条工会会计报表分为年度会计报表和中期会计报表。

A holistic approach to a range of practical knowledge and topics covering the Australian accounting processes / procedures/ policies, cash accounting system, accrual accounting system, sole trader / partnership / company / trust, STS, and accounting circle a series of accounting processes for recording, tracking,and analysing accounting data/transactions, i.e., colleting accounting information - invoicing/billing - creating entries /journals / ledgers - making adjustments / reconciliations / trialbalance - producing financial statements - preparing financial analysis/reports etc.

这个部分主要是让大家对澳洲会计实务和会计流程先有一个高屋建瓴的整体认识(以达到纲举目张，举一反三的效果，所有accounting操作都万变不离其宗)，对大家今后要从事的会计职业做出分析和指导，概括一下澳洲会计实际工作中会遇到的一整套工作过程，包括从经济业务发生后制作会计凭证，至会计期末编制会计报表到后期财务分析等会计工作中所涉及的一系列的步骤和程序。学完之后大家对澳洲会计实际操作会有全面的认识。

与会计报表相关的网络解释 [注：此内容来源于网络，仅供参考]

accounting statement：会计报表

account year 会计 年度 | accounting statement 会计 报表 | accounting unit 会计 单位

accounting statement：会计报表(告)

Account year 会计年度 | Accounting statement 会计报表(告) | Accounting unit 会计单位

financial accounting statement：财务会计报表

financial accounting 财务会计 | financial accounting statement 财务会计报表 | financial analysis 财务分析

Sham Accounting Statement：虚假会计报表

现金流量表:cash flow statement | 虚假会计报表:Sham Accounting Statement | 外币报表折算:Foreign currency statement translation

combined financial statement：合并财务报表,合并会计报表

819 combination 企业合并 | 820 combined financial statement 合并财务报表,合并会计报表 | 821 combined journal and ledger 合并日记分类账,日记总账

certified financial statement：已审核财务报表,已审核会计报表

certified financial planners 注册财务计划师 | certified financial statement 已审核财务报表,已审核会计报表 | certified information system auditor 注册信息系统审计师

all-purpose financial statement：通用财务报表,通用会计报表

allowance method 备抵法 | all-purpose financial statement 通用财务报表,通用会计报表 | alpha risk 阿尔法风险,第一种审计风险

financial statement analysis：财务报表分析,会计报表分析

1635financial statement财务报表,会计报表 | 1636financial statement analysis 财务报表分析,会计报表分析 | 1637financial statement audit 财务报表审计,会计报表审计

financial statement footnotes：财务报表附注,会计报表附注

1637financial statement audit 财务报表审计,会计报表审计 | 1638financial statement footnotes财务报表附注,会计报表附注 | 1639financial statement structure 财务报表结构,会计报表结构

unaudited financial statement：未审核财务报表,未审核会计报表

3841 unappropriated retained earnings 未指定用途留存收益 | 3842 unaudited financial statement 未审核财务报表,未审核会计报表 | 3843 unavoidable cost 不可避免成本