会计报表

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什幺。

Once US President signs the bill, it will strengthen monitoring corporate accouters, impose severer penalties to enterprises' chief executives for their illegal operations and requires that senior corporate staff must take responsibility for earning repor

一旦美国总统布希签署，这项法案将加强监检企业的会计人员、对企业执行长的不法行为加重量刑，并要求企业高层人员必须对财务报表负更大责任。

Once US President signs the bill, it will strengthen monitoring corporate accouters, impose severer penalties to enterprises' chief executives for the ir illegal operations and requires that senior corporate staff must take responsibility for earning repor

一旦美国总统布希签署，这项法案将加强监检企业的会计人员、对企业执行长的不法行为加重量刑，并要求企业高层人员必须对财务报表负更大责任。

We have audited the financial statements on pages 58 to 108 which have been prepared in accordance with acing principles generally accepted in Hong Kong.

本审计师已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。

Business and expertise:* Holders of their qualification certificates and accounting undergraduate diploma * Mastering basic computer knowledge, and can skillfully employing the word \ excel UF and other office software and financial software, and other computer knowledge and skills * Ingenuity, personality prudence, a sense of responsibility and have strong team spirit Work experience: In the other companies work done cashiering * Responsible for corporate accounting between accounts receivable, accounts payable and accounts diary accounts * Cash management and workers of the situation Jieqi * Monthly between the bank and the bill / general ledger served on the timely preparation of the tax returns

业务及特长：*持有会计从业资格证书及会计学本科毕业证书*熟练掌握计算机基础知识，并能熟练运用word \ excel等办公软件及用友、财务软件等计算机知识与技能*头脑灵活，性格稳重，责任心强，具有较强的团队精神工作经历：在其他公司做过出纳工作*负责企业往来帐目核算，应收、应付帐款核算及日记帐目*现金管理及工人的借支情况*处理每月与银行之间的对帐单/及时送达根据总帐编制的税务报表

Accountants in Ghana and other countries are adopting a new system of financial reporting.

加纳和其他一些国家的会计正在通过一种新的财务报表体系。

Accountants in Ghana and other countries are adopting a new system of financial reporting.

加纳和其它国家的会计目前在采用一种新的财务报表制度。

This new model has reasonably sublated the traditional model which only pays attention to the risk assessment on the balance of accounts and the transaction, but has attached importance to the operating risk of client at macroscopic range, finding a variety of signs that propagated management fraud from headstream, so as to spot significant mistakes in financial statement effectively.

当时的国际&五大&会计师事务所和学者，都认识到了传统审计模式的缺陷，研究发展了一种新的审计模式——现代风险导向审计，它合理地扬弃了传统审计模式仅注重对账户余额和交易层次风险评估的缺陷，注重从宏观层面上审视被审计客户的经营风险，从源头上找寻滋生会计舞弊的种种迹象，以有效地识别被审计客户财务报表中的重大错报问题。

The CFO must be able to assemble and analyse financial statements themselves: I do not want a quick-talking professional who has risen so far that they do not understand the business's accounting systems.

首席财务官本人必须能够汇编和分析财务报表：我不想要一位口若悬河的职业人士，位高权重却连企业的会计制度都不了解。

But compared with more mature-oriented operational level of the accounting information system, the existing management information system is not perfect, there is a strong function Report statistics, risk analysis and historical data on the weak many, the trend analysis of a small problem, can not very well-assisted management information to make an accurate grasp the details of analysis and synthesis, it is difficult to detect and defuse the risks, early warning function is not strong.

但相对于较为成熟的、面向操作层面的会计信息系统，现有管理信息系统还不完善，存在着报表统计功能强、风险分析功能弱和历史数据多、趋势分析少的问题，未能很好地辅助管理人员对信息作出准确的细节分析和综合把握，难以及时发现和化解风险，预警功能不强。

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。