会计报表

Timely collect, summarize and file accounting documents, such as vouchers of accounting, accounting books and statements.

及时做好会计凭证、帐册、报表等财会资料的收集、汇编、归档等会计档案管理工作

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.

第六条公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system , for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method , including development of du pont analysis method and revisal of wale proportion analysis method , for which the author proposes that attention should be paid to the financial analysis , meanwhile enhance analysis of unfinancial index , establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method

本论文从两个方面探索提高会计信息的相关性，一是对现行财务报告体系的改进，提出应改进现有报表的部分项目，并增加全面收益表等相关的报表；二是对现行财务分析方法的改进，包括对杜邦分析方法的衍展及沃尔比重分析法的修正，提出应在重视财务分析的同时加强非财务指标的分析，建立平衡记分卡，运用综合评分法建立一套高效的绩效评价体系。

Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles.

本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等3大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。

Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles.

本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等三大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。

Examine financial accounting from the viewpoint of both users and preparers of financial statements, emphasizing use of financial statement information to make financing, operating, and investing decisions.

本课程从财务报表的用户和编撰者的角度检查金融会计状况，强调使用财务报表信息去融资，操作，并且做投资决定。

Step 6. Prepare Financial Statements Once all transactions have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.

第六步：准备财务报表一旦所有交易的分析、记账、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。

Step 6. Prepare Financial Statements Once all transactions have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.

第六步：准备财务报表一旦所有交易的分析、记帐、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。

Step 6. Prepare Financial Statements Once all tra actio have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.

第六步：准备财务报表一旦所有交易的分析、记帐、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。

Step 6. Prepare Financial Statements Once all transactions have been analyzed, journalized, posted all adjusting entries have been made, the accounts can be summarized presented in the form of financial statements.

第六步：准备财务报表一旦8ttt8所有8 tt t8.com 交易的分析、记帐、提交工作完成和所有8 tt t8.com 调整 ssbbwW.com 分录编制完成，会计科目就可以 www.ssbbww.com 被汇总，以财务报表的形式显示出来。

John Robbins lives with his family in Santa Cruz, California.

约翰罗宾和家人居住在加利福尼亚州的圣克鲁斯县。

The international background is mainly the economic ties among different nations tented to be widen and deepen at the peace and development times.

国际背景主要是和平与发展时代条件下的世界各国经济贸易联系的日益加深。