报表

Besides, the function before Zhang guest mesh is singler, although a lot of websites are hitting the catchword of conduct financial transactions of charge to an account, but actually almost the service that nets of all charge to an account provide also is course of income of income charge to an account, defray charge to an account, expenses classification, cash blocks kind of consumption statistic, leasehold statistic and analysis of forms for reporting statistics, and did not involve range of individual conduct financial transactions truly, this is a of Zhang guest net very big drawback.

除此之外，账客网现在的功能还比较单一，虽然许多网站打着记账理财的口号，但其实几乎所有的记账网提供的服务也都是收入记账、支出记账、支出收入科目分类、现金卡类消费统计、借贷统计和报表分析等，而没有真正涉及到个人理财范围，这是账客网的一个很大缺陷。

This paper focuses on the discussion of fundamental accounting error adjustment method and its accounting treatment essence in practical area to make up scarcity of earnings management study.

关于上市公司采用重大会计差错更正方式调节盈利数据的专门研究文献更少，对此的讨论基本上都将其与会计政策和会计估计变更的处理归成一类，实质上是对追溯调整法调整报表期初数据在盈余管理中具体运用的研究，没有区别会计政策变更和差错更正的本质。

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

A key product of accounting is set of documents called financial statements.

一个关键产品的会计是一套文件要求的财务报表。

A key product of accounting is set of documents called financial statement.

一个关键产品的会计是一套文件要求的财务报表。

Business accounting documents, books and statements, at least 15 years.

企业的会计凭证、账簿和报表，至少保存15年。

Timely collect, summarize and file accounting documents, such as vouchers of accounting, accounting books and statements.

及时做好会计凭证、帐册、报表等财会资料的收集、汇编、归档等会计档案管理工作

And checking accounting documents for completeness,mathematical accuracy and consistency.

原始数据编制明细报表、核查会计文件的完整性、数字的精确性和一致性。

Cash flow sheet is a kind of sheet which requires enterprises compiling and providing in the process of reform about China's accounting policy entry to international areas.

现金流量表是我国会计制度与国际接轨改革过程中，要求企业编制和提供的一张报表。

The CPAs study the company's accountIng records and gather other evidence regardIng every item In the fInancial statements through the Investigation.

注册会计师通过调查来研究公司的会计账簿并搜集与财务报表各项目有关的其他证据。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。