查询词典 financial statement

You are not required to present the work sheet of financial statement analysis nor the formulas, but please clearly indicate the method you use to reach your conclusion.

你不需要提交的财务报表分析，也不是公式的工作表，但请你清楚地表明，方法达到使用你的结论。

The purpose of this text is to give administrative department some reference and suggestions though the research of means of Chinese listed company glossed financial statement.

本文的目的就在于通过对目前我国上市公司财务报表粉饰的手法进行归纳研究的基础上，提出若干针对性的治理建议，以期为管理部门提供一点参考。

It is high time to manage the listed company's behavior of glossing over financial statement.

众多股市参与者呼吁：严厉打击和防范上市公司财务报表粉饰已刻不容缓。

It can be divided state-owned goal of financial statement into overall and idiographic goal.

同时研究了在委托代理制下产权制度安排和财权在国有公司的配置问题。

This tactic is old as the hills; the Pecora Commission, which investigated the 1929 crash, found that banks and investment firms scrubbed their lists of holdings on the last day of the reporting period 'to present a financial statement of sound appearance.

粉饰 这种手法历史悠久；帕科勒委员会在调查1929年华尔街崩盘时发现，银行和投资公司会在报告期的最后一天将资产清单清理一遍，让财务报表看起来漂亮些。

Finally, it requires cross-referencing within footnotes to enable financial statement users to locate important information about derivative instruments.

最后，该准则要求在脚注中进行交叉索引，使得财务报告使用者可以查找到有关衍生工具的重要信息。

The United States subprime mortgage crisis was like the storm clouds, not only the Dow Jones index downward trend, but also the Nikkei Index, the Hang Seng Index, at times under the influence of subprime mortgage crisis.For the US dollar keep on devaluating,whether the economic of United States and financial statement will be keeping in the same situation were becoming the heated discussion,and that cause more people think about the dollar standard status and the changing of international monetary system.

美国的次级债务危机犹如风暴云团，不仅令道琼斯指数持续跳水，日经指数、恒生指数也纷纷出现了暴跌行情，在次贷危机的影响下，美元一路贬值，对美国经济和美国财政长期是否可持续的担心，引起了更多人对美元地位和国际货币体系变局的思考。

Chinese CPA Standards on Auditing provides that we shall comply with professional ethics, plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from any major misreporting.

中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

For example In project of a listed commercial company I was the project assistant and took part in all procedures including auditing in locate, preparing consolidated financial statement, write some parts of audit report, neatening working papers and filing.

进一步说，就是在项目中支持项目经理，例如在某商业上市公司中，我担任项目助理，参加了全部审计过程，包括现场审计、编制合并报表、撰写部分审计报告，整理工作底稿以及归档等。

It seems that financial statement distortion can be found everywhere in the world, domestic or foreign , for example ,Enron utilizing the SPV to manipulate the accounting treatment and information disclosure of connected transactions and Yin Guangxia, the famous listed company in China, adopting bald-faced fraud to recognize revenue.

从安然利用特殊目的实体（SPV，Special Purposed Vehicle）操纵关联交易的会计处理和报表信息披露，到银广夏赤裸裸的虚作销售收入，都引发了公众对财务报表会计信息质量的信任危机。会计信息失真成为我国会计界乃至整个经济界关注的焦点之一。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。