会计报表

Article 22 Account books vouchers and statements shall be kept in the Chinese language.

第二十二条帐簿、会计凭证和报表，应当使用中文。

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

A key product of accounting is set of documents called financial statements.

一个关键产品的会计是一套文件要求的财务报表。

A key product of accounting is set of documents called financial statement.

一个关键产品的会计是一套文件要求的财务报表。

Business accounting documents, books and statements, at least 15 years.

企业的会计凭证、账簿和报表，至少保存15年。

And checking accounting documents for completeness,mathematical accuracy and consistency.

原始数据编制明细报表、核查会计文件的完整性、数字的精确性和一致性。

Cash flow sheet is a kind of sheet which requires enterprises compiling and providing in the process of reform about China's accounting policy entry to international areas.

现金流量表是我国会计制度与国际接轨改革过程中，要求企业编制和提供的一张报表。

The CPAs study the company's accountIng records and gather other evidence regardIng every item In the fInancial statements through the Investigation.

注册会计师通过调查来研究公司的会计账簿并搜集与财务报表各项目有关的其他证据。

In order to speedup the construction of property regulation construction and build relevant accounting legal system, integrated accounting report theoretical system reform should be actively promoted. State Fiscal Ministry re- vised former accounting standards and issued new rules.

为加快产权制度建设和建立与之相适应的会计法律体系，积极推动合并报表理论体系改革，财政部对原有的会计准则进行了重新修订，并颁布了新准则。

Financial Instruments – New Accounting Standards – A Summary This summary has been prepared to help financial statement preparers with limited activity in financial instruments approach the new provisions in the Accounting Standard Board's new standards on financial instruments.

金融工具的新会计标准的摘要本摘要已作好准备，帮助财务报表的编制与活动有限，在金融工具的做法，新规定的会计准则委员会的新的标准的金融工具。

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。