会计报表

A balance sheet is a type of accounting statement.

资产负债表是一种会计报表。

Accounting profit table has played a great important role in accounting statement.

会计利润表在会计报表中有非常重要的作用。

Consolidated accounting statement is one of the difficult problems in financial accounting field.

摘 要：合并会计报表问题是当前财务会计的难题之一。

Balance sheet in hospital is the most important accounting statement.

随着新的医院财务、会计制度的实施，医院会计报表全面更新。

In this essay, the author integrates with the Standards of Enterprise Accounting (2006), and analyzes our country's scope of consolidated accounting statement.

本文结合财政部06年发布的企业会计准则，分析了我国合并会计报表的合并范围。

This paper presents the idea and implementing method of the computer automatic compilation of the cash flow sheet .

提出了从会计科目分析着手，一次定义后可长期使用、简单而实用的现金流量表计算机自动编制思想及其实现方法，该方法可以有效避免每月重复的手工标记凭证工作，提高会计报表的编制质量和效率

But present accounting information of our country distorted and very general, especially listed company accounting statement glossed to cause serious economic and social consequence.

但当前我国的会计信息失真非常普遍，特别是上市公司会计报表的粉饰造成了严重的经济和社会后果。

Currently, many small and medium enterprises in China often fake the data, list less incomes and more outgoes, set up debt-extra-debt and little exchequers,workout multiple accounting reprot forms, cope with different accounting information demands of banks, business, and revenue in order to finance, escape the tax, transfer or hide their capitals, therefore, this induced fake belongings and data.

但近些年来，我国许多中小企业为达到融资、避税、转移或隐匿资产等目的，往往虚造数据，少列收入、多列支出、设置账外账和小金库，编制多套会计报表，应付银行、工商、税务等各种不同的会计信息需求，导致财产不实，数据失真。

Therefore,the enterprises must use Retrospective Adjustment Method to re-count their income tax and re-calculate and re-adjust the book value of deferred tax money according to new criterion.

采用追溯调整法时，应当计算会计政策的变更的累积形影响数，并相应调整变更年度的期初留存收益以及会计报表的相关项目。

However, according to GAAP, most of the investment in intangibles are treated as expenses which acte as an factor to reduce the net profit ; besides, the relevance between financial report s and the real facts of business are decreasing, which helps some company to trump up intangibles that were never created and brought about many financial scandles. Opinoin in this thesis is that intangibles never come from nowhere.

然而，一方面，在现行会计制度下，无形资产方面的投入通常作为费用处理，这减少了当年利润，在利润最大化的驱使下，往往导致对无形资产的投入不足；另一方面，会计报表与公司经营实际状况的相关性越来越小，一些公司利用无形资产方面的信息不对称，误导外部投资人，捏造无形资产价值。

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！