报表

From the backgrounds of the birth of immaterial assets, the connotation and extension of immaterial assets of various ideas and different authorities are analyzed. The conditions to confirm immaterial assets and the problems of measurements as well as the comparison of the displays of them in forms at home and abroad are dealt with.

从无形资产的产生背景出发，对无形资产的内涵外延在不同观点、不同权威机构中得到的诠释，对无形资产的确认条件及计量问题，以及对无形资产在报表中的揭示作了中外比较分析和探讨。

In today"s time, because of many reasons which existed both in and out of the listed company, many flaw, such as, faultiness, inauthenticity, and out of time are existed in the information disclosure process of listed company. The information "internal person" hold is much more than the information small shareholders hold, so the "internal person" can use their information advantage to encroach the small shareholders" interests easily.

现阶段，由于公司内部与外部的众多原因，我国上市公司的信息披露还存在着不完整、不真实、不及时等缺陷，公司的"内部人"掌握着比中小股东更多的信息，他们就可以利用信息优势，通过关联交易、虚假出资、非法占用公司资金、调整报表操纵利润等方式对中小股东进行侵害。

And the income statement, statement of changes in funds and

公司载於第7页至第27页的财务报表，其

Your income statement and cash flow statement.

包括你们公司的损益表和现金流量报表。

This, of course, baffles many investors, who think they are reading a second copy of the income statement.

当然，这个隔板，许多投资者，他们认为他们是读第二个拷贝的收入报表。

At the same time, the Banks need to look at your past few years income tax statements.

在同一时间，银行需要看你的过去几年的所得税报表。

In this text, it emphasizes the profit as the key for all researching, chooses the financial indicatrix for window dressing identifying connecting with the accounting items of "The Statement of Profits and Lots" directly, and definition the rate of increase of contribution margin as the root node of the decision tree also.

文章中在会计理论研究中，主要强调以报表利润作为研究识别粉饰问题的关键出发点，选取的财务指标主要是与《利润表》中的会计科目直接联系，对识别粉饰分类树的根结点定义为利润总额增长额指标。

On the one hand, it can avoid the inflated assets, inflated profits and to ensure the interests of investors and creditors; the other hand, the use of the principle is unavoidably subjective and arbitrary, often conflict with other accounting principles, or even whitewash leave room for financial statements.

一方面，它能避免虚增资产、夸大利润，从而保证投资人与债权人的利益；另一方面，在运用该原则时不可避免地带有主观随意性，经常与其他会计原则发生冲突，甚至为粉饰财务报表留下空间。

Financial software in the initial data entry and initialization statements should pay attention to what issues?

财务软件中初始数据的录入工作和报表初始化应该注意哪些问题？

Working Drawings are the basis of the interim statement and the interim payment certificate.

是我们进行月度报表和月度临时结算的依据。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。