会计年度

Explain what is earnings management and point out that the ill-use of accounting policy, accounting estimate change and fundamental accounting error adjustment is the main method of earnings management in the near future.

对什么叫盈余管理进行了解释并指出随着盈余管理的手段越来越隐秘，滥用会计政策，会计估计及重大会计差错更正，随意变动八项资产减值准备的当期计提以及冲回金额，实现会计利润年度调节的目的，逐渐成为近几年来主要的盈余管理方式。

Discrete view regards every interim as a discrete accounting period and accounting polices, principle of confirmation and measurement adopted in compiling interim financial report are consistent with that of annual report, and so are applied accounting estimate, cost distribution and treatment of accrued items, etc.

独立观是将每一中期视为一个独立的会计期间，中期财务报告中所采用的会计政策和确认与计量原则与年度财务报告相一致，其中所应用会计估计、成本分配和应计项目的处理等也与年度财务报告相一致。

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。

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。

As the result in chapter 3 had indicated that the value relevance are very different in various year, this chapter first join the year dumble variable in regression models to eliminate the effect of year difference.

考虑到我国证券市场会计盈余价值相关性在各年度存在较大的差异，因而笔者在对总体样本回归时加入年度哑变量以消除年度差异对回归结果的影响。

Nowadays the enterprises always disclosed the environmental accounting information through their annals. However, not all of them dislosed the informations. And the information they disclosed are always scattered and ruleless.

目前，企业披露的环境会计信息主要出现在企业的年度报告中，尽管如此，并不是所有企业披露了环境会计信息，而且企业的年报中披露的环境会计信息仍然是零散的，没有规律可循的。

Coach concerned departments to use ERP software, and settle kinds of questions. All export and import bills is made by finance department,So I know well about it; whole export reback tax ; check expense account bills whether these are legal or valid or correct, ensure cash and bank balance are correct. coordinate and response for the accounting vouchers of stations within area and ensure the accounting data and relative information effective, correct and valid.

指导所有相关部门ERP操作，处理各种问题；所有单证以及相关进出口工作都由财务部来操作，对整个流程非常了解；免抵退税工作；审核费用报销单据的合法性、有效性、数字的正确性，确保现金和银行存款的真实准确；审查会计凭证，确保会计资料合法，有效，真实；分析各种财务指标，调节税务；收集会计、税务方面的法律、法规，提出合理建议；配合年度审计及对内、对外的联系协调工作；负责组织起草建立和健全公司财务管理各项规章制度，负责对企业经济合同的审议，管理；负责做好资金管理。

III.For a company that has suffered from a deficit for the latest two consecutive years, or suffered from a deficit for the latest two consecutive years after making retroactive adjustment in accordance with Article 1 of the present supplementary provisions, if its annual accounting report indicates a continuing deficit, or indicates a favorable balance but an auditing report of non-standard and unpreserved opinions is issued, its board of directors shall, when examining the annual accounting report, make a resolution on the following matters, and submit it to the latest shareholders' general meeting for examination

三、已出现最近两年连续亏损的公司，或者根据本补充规定第一条规定进行追溯调整后出现最近两年连续亏损的公司，其年度财务会计报告继续显示亏损，或者虽然显示盈利但被出具非标准无保留意见审计报告的，公司董事会在审议年度财务会计报告时，应就以下事项作出决议，并提交最近一次股东大会审议

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。

However, this change should have been made before the beginning of the tax year.

然而这项改变早该在会计年度开始时就实行了。

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。