会计报表

Financial Reporting ; Financial Statement ; Accounting Information ; Accounting Objectives

财务报告；财务报表；会计信息；会计目标

Strong controllership experience to maintain accounting, financial reporting, financial control and information systems to ensure adequate records, ensure appropriate authorizations of transactions and safeguard assets (good experience in accounting of AP, Receivable, payroll, etc.).

具有良好的会计工作，财务报表和财务控制的经验，确保会计信息的完整，正确和和资产的安全，在应收，应付和工资方面有良好的经验。

Besides, in general, accounting study regards ERP announcement as strategic orientation, while this paper would like to highlight the significance of non-financial information from ERP, and enhance the effeteness of accounting information. This study also assists corporations to review the efficiency of ERP before introducing, and meanwhile encourages enterprises to implement e-business. During the research, we realized that the model has the following constraints: 1. Sampling.

本论文希望能对学术界与企业界有所贡献，对于学术界而言，相关研究成果能有助于将信息科技投资的绩效评估研究触角加以延伸；另外，会计研究视ERP系统导入宣告为一种策略性导向，研究结果亦可同时强调在外部财务报表上揭露EPP系统等非财务性信息的重要性，藉以提升财务会计信息的有用性；对于企业而言，可以重新检视本身ERP系统成效，亦可提供企业在导入ERP系统前的决策参考，激励企业及早进行企业E化。

In this text, it emphasizes the profit as the key for all researching, chooses the financial indicatrix for window dressing identifying connecting with the accounting items of "The Statement of Profits and Lots" directly, and definition the rate of increase of contribution margin as the root node of the decision tree also.

文章中在会计理论研究中，主要强调以报表利润作为研究识别粉饰问题的关键出发点，选取的财务指标主要是与《利润表》中的会计科目直接联系，对识别粉饰分类树的根结点定义为利润总额增长额指标。

The main body of a book main body content is a tripartite mainly mark: Part I , the financial statement obversion accountant having introduced that the new foreign currency translation of our country criterion foreign currency business accountant handles regulation and foreign currency handle regulation , are that queen culture finishes striking a rationale.

本文的主体内容主要分为三部分：第一部分，介绍了我国新外币折算准则的外币交易会计处理规定及外币财务报表折算会计处理规定，为后文打好理论基础。

And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means、process object、process craft and concentration degrees of geography position,(2)revise production craft flow detailed list,(3) compile resource requirements planning,(4)compile activity input/ output control statement.

其次提出在ERP财务会计模块中构建ABC思想的思路，主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；而后提出从四个方面改造ERP系统以适应ABC成本核算流程设计的需要，一是按加工手段、加工对象、加工工艺和地理位置集中程度四个条件划分作业中心、二是对生产工艺流程清单进行修订、三是编制资源需求计划、四是编制作业投入/产出控制报表。

Government organization uses accounting information to assign resource and to be in motion and do business under the control of, these organization employ an accountant auditing it's the financial statement and precis writer administering the inner enterprise's.

中译英： 1。政府机构使用会计信息分配资源和控制运营，这些机构雇佣会计人员审计其管辖内的企业的财务报表和记录。

Retained earnings (also called earned surplus or accumulated earnings or unappropriated profit)保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.

deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。

Another measure of the FSAP - the Transparency Directive which has been agre at political level in spring 2004 - covers inter alia third country securities issuers, which will have to prepare financial statements either under IAS or under third country generally accepted accounting principles provided the Commission recognises the latter as equivalent in the meantime.

金融服务行动计划&的另一项措施----2004年在政治上达成一致的&透明度指令&----除了别的以外，还包括了第三国的证券发行商，他们必须或者根据&国际会计标准、或者根据第三国普遍接受的会计原则，准备各种财务报表，条件是欧盟委员会承认在此期间后者是对等的原则。

At present, in Taiwan, the criteria of financial accounting system for NPOs are distributed unsystematically over different codes enacted by relevant authorities. For lack of the specified and recognized accounting principle, NPOs have difficulties in expressing financial statements and evaluating performance.

目前台湾非营利组织关於财务会计制度的规范，散乱於各主管机关制定之法规中，在无非营利组织可遵循之专用公认会计原则下，非营利组织在财务报表表达与绩效衡量上产生了相当大的困难度。

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。