会计报表

Human resource ; human resource accounting ; accounting information ; accounting statement

人力资源；人力资源会计；会计信息；会计报表

Only by understanding these characteristics can users of the accounting statement analyze, utilize the accounting information ...

会计信息的使用者只有充分了解会计报表的这些特点，才能正确地对会计信息加以分析和利用，增强决策的客观性。

Supplemental information is an important part of financial statements and very important for users.

报表补充资料是会计报表的重要组成部分，它提供的信息对报表使用者具有十分重要的作用。

Finally, After overall analysis of 28 listed companies'annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets'categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.

3对拥有林木类生物资产的28家上市公司2007年年报的分析研究，认为我国《企业会计准则第5号--生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善，其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容，即林木类生物资产应将消耗性、生产性和公益性三类集中列示；增设相关林木类生物资产明细表；增加林木类生物资产种类和数量披露要求；强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况；自愿披露林木类生物资产其他相关信息。

Moreover, the author analyzes some special questions which including the ascertain to scope in multinational-corporations; the question of scope changed in the middle of a year, such as the ascertain to date and the number of beginning, select the combination method to period statement and the disposal to the question of inside trade's unconsummated profit.

并针对合并范围的一些特殊问题进行了探析，如：在多层控股关系下合并会计报表合并范围的确定；合并范围在年度内发生变动的各类问题如并表日与年初数的确认、时期报表的合并方法选择以及内部交易未实现损益等问题的处理。

The control power of government is slackened.

削弱政府宏观调控的效力政府进行宏观调控离不开经济信息，这些信息大部分是会计信息，而会计报表是会计信息的载体。

Is present audit theoretical circle announce the research of risk for material misstatement have offered one new way of thinking, also audit work for registered accountant and the place of general affairs in reduce audit risk conscientiously have offered a new way.

重大错报风险是指被审计单位的财务报表在审计前存在影响报表使用者正常判断的因素的概率及其将造成的损失金额，分为会计报表层次的重大错报风险和认定层次的重大错报风险。

It has impleted compeletly the process of finance from evidence to the forms for reporting statistics, including input revise of evidence and forming various military accountings as well as the output forms for reporting statistics. This system is a useful Management Information System which is not only delicate but also perfect.

它完整的实现了从凭证到报表的账务处理，包括从凭证的录入、修改、过账等到生成各种明细账及总账最后输出会计报表的全过程，是一个小巧但功能完善、具有一定实用价值的管理信息系统。

It has impleted compeletly the process of finance from evidence to the forms for reporting statistics, including input revise of evidence and forming various military accountings as well as the output forms for reporting statistics.

它完整的实现了从凭证到报表的账务处理，包括从凭证的录入、修改、过账等到生成各种明细账及总账最后输出会计报表的全过程，是一个小巧但功能完善、具有一定实用价值的管理信息系统。

Recommend setting up accounts, filling and presenting and verifying the accounting voucher, register the account book, accounting methods, such as cost calculation and working out the accounting statement, etc.

介绍了设置帐户、填制和审核会计凭证，登记帐簿，成本计算及编制会计报表等会计核算方法。

It seems likely that Kraft will return with a better offer.

看起来卡夫要重新考虑一个更好的出价了。

But he'd rather burn off my feelers and watch me squirm.

可他却放任那个家伙对我为所欲为！