会计报表

Article 43 Invested capital, capital reserve, surplus reserve and undistributed profit shall be itemized and shown in financial statements.

第四十三条投入资本、资本公积金、盈余公积金和未分配利润的各个项目，应当在会计报表中分项列示。

The existence of window dressing has its theories origin.

会计报表粉饰行为的存在有着其理论渊源的。

The new guidelines for debt restructuring greatly standardized the behavior of corporate debt restructuring to prevent the reorganization of the enterprise through the machine to manipulate profits, glossing over the accounting statements, but still need to continue to consider.

新的债务重组准则极大的规范了企业的债务重组行为，防止了企业借重组之机操纵利润、粉饰会计报表，但仍然存在需要继续考虑的问题。

The number of vicious cases has increased every year where the managements of listed companies , through the change of auditors , try to prettify their financial statements and mislead investors .

上市公司的管理当局通过更换会计师事务所以粉饰会计报表从而误导投资者的恶性案件日益增多，这一现象应当引起人们的关注。

The new obligation reorganization standard the behavior of enterprise 's obligation reorganization , keeping the enterprise from controlling profit and prettify the accounting statement make use of this reorganization .

新的债务重组准则极大规范了企业的债务重组行为，防止了企业借重组之机操纵利润，粉饰会计报表。

The objective of strategic analysis and process analysis is to help auditor determine where to focus audit work so as to develop audit objectives and assess the risks of significant misstatements of assertions in the financial statements. It is the ROSMs that guide the auditor to plan and perform the sustentative tests.

现代风险导向审计的战略分析和经营环节分析的目的，是要帮助审计师最终确定审计的重点所在，从而发展出具体审计目标，并评估具体审计目标中会计报表具体认定被严重错报的风险，从而计划实质性测试并予以实施。

All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。

Conglomerate shall unifiedly consign the audit of the annual accounting statement of its subsidiary companies.

企业集团所属全资企业年度会计报表审计业务，由集团公司统一委托。

Because amalgamating the accounting statements has its inherent limitations in its theory, method and its system of disclosing information.

由于合并会计报表无论是在其理论、方法还是信息披露机制方面都有其固有的局限性。

It is a kind of general phenomenon to form the enterprise group by taking relations between ownership and management of enterprises as tie, which leads that amalgamating the accounting statements becomes enterprises' focal point of financial work.

形成以产权关系为纽带的企业集团，已经是1种普遍的现象。随之而来的企业集团合并会计报表就成了企业财务工作的重点。

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！