会计报表

The third chapter introduce and clarify purchase and pooling interests accounting from the conception. Compare the most differences of purchase and pooling interest accounting from six aspects which is hypothesis principle, principle of disposal, the consequences of accounting, theoretical basis, information disclose and influence of finance statement.

第三章在简要介绍购买法和权益联营法的涵义及其特点的基础上分别从会计处理假定前提、处理原则、处理结果、理论依据、信息披露、对财务报表的影响六个方面比较研究了购买法和权益联营法的主要区别，并对它们的优缺点进行评价，同时也对它们在国内外的运用现状进行了说明。

Software Description: About OneStep Accounting Standard Edition, This integrated accounting system includes a general ledger, sales processing support, purchase processing support, cash and inventory management support, and report design support.

OneStep Accounting Standard Edition 这个被集成的会计系统包括总的分类帐，销售处理支持，购买处理支持，现款和存货详细目录总结管理支持，和报表设计支持。

The main goals of the MSc in Accounting and Auditing are to provide students with a sou...

对硕士的主要目标，在会计和审计是提供一个如何衡量企业盈利和资金，如何编制财务报表正确理解学生的技能。

Accountants often use a work sheet to help move data from the trial balance to the financial statements.

会计人员经常借助于结账计算表，将试算平衡表中的数据转记至财务报表。

Through the example of the case, we find that the effect to the cash flow of different accountancy norm is unobvious. This illustrates that two kinds of disparities at this aspect were little.

从案例公司财务报表的财务比率看，不同的会计准则对现金流量表的影响是不明显的，说明两种准则在这方面的差距已经不大了。

This research which has the function for identifying the type of window dressing of profit combining with the knowledges of accounting and data mining, is not only integrated at the auditing and finance analysis software, but also applied to the common investor as a kind of information server .

本文研究的内容结合了财务会计与数据挖掘方面的知识，实现的应用系统具有识别报表利润粉饰类型的功能，可以集成在审计、财务分析类的软件中，也可以作为一种信息服务提供与个人投资者。

If it is necessary, it may take back taxpayer's or withholder's accountings books, bookkeeping vouchers, accounting statements and other relevant materials of the previous years to the tax organ for inspection upon approval of the director general of the taxation bureau at or above the county level.

必要时，经县以上税务局局长批准，可以将纳税人、扣缴义务人以前会计年度的账簿、记账凭证、报表和其他有关资料调回税务机关检查，但是税务机关必须向纳税人、扣缴义务人开付清单，并在3个月内完整退还

At present, it brings about some problems of finance, such as bankruptcy' s limitary comfirmation, basis for target' s evaluation and choice, the accounting operation of action on bankruptcy and merging, analysis on financial statemen...

破产兼并中存在的财务问题主要有：破产界限的确立问题、目标企业价值评估方法及选择问题、企业破产兼并的会计处理方法及对目标企业财务报表与财务问题分析。

The shorter duration and greater optionality require insurers to undertake more short-term trading and hedging of market risks, or to hold greater capital to address periodic investment underperformance.21 This shift in balance sheet and risk profile is particularly relevant to the current debate surrounding financial accounting and reporting standards.

期限的缩短和增大选择性都要求保险商们对各种市场风险进行更短期的交易和投资活动，或者拥有更多的资本，去解决周期性发生的投资状况不良问题。资产债务表和风险形象方面的转变，与当前围绕着财务会计和报表制度所进行的辩论有着特别的关联。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是，会计师每年就是有办法为就这些管理阶层给的数字背书，并出具无保留的意见表示这些数字允当表达该公司，也就是他们的客户的财务状况，而事实上他们自己深知过去惨痛的经验告诉他们，这些经过验证的数字与最后可能结算出来的可能会有天壤之别，但却还是仍然使用这种坚定的语言，而从另一方面来说，就算是历史殷鉴在前，投资人却还是相当仰赖会计师的意见，对于会计门外汉来说，他根本就不懂得「该财务报表允当表达」，所代表的真正含意是什么。

The dynamic variation in content of cndogenous abscisic acid,indoleacetic acid,gibberellinsand isopentenyladenodines of normal juvenilefruit and dropped fruit was measured with enzyme linked immunosorbent assayin the course of physiological fruit drop of 'Shuizhang Longan.

应用酶联免疫法测定了水涨龙眼生理落果期间正常幼果和脱落幼果中内源激素ABA、IAA、GAs及iPAs含量的变化。

Zillions of code examples on the web.

网上数量巨大的代码例程。