报表

Timecard editing and reporting

考勤报表的完成和处理

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。

The test condition can be adjusted easily and the contact can be assembled and unassembled conveniently too.

测试数据用数据库存储方式，具有试验结果报表生成等功能。

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。

In former module multithread unlogged serial communication is realized with the user-defined serial port class called Win32 API functions. In the later module the ADO technology is adopted to manage the ACCESS databases, which stored recipes, production report, error recording etc..

其中采用了Win32 API 函数自定义类，实现了多线程无堵塞的串行监控，应用ADO技术实现了配方、生产报表、故障记录等ACCESS 数据库的管理，并在系统中实现了串行通信技术和ADO 技术的有机结合。4。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是，会计师每年就是有办法为就这些管理阶层给的数字背书，并出具无保留的意见表示这些数字允当表达该公司，也就是他们的客户的财务状况，而事实上他们自己深知过去惨痛的经验告诉他们，这些经过验证的数字与最后可能结算出来的可能会有天壤之别，但却还是仍然使用这种坚定的语言，而从另一方面来说，就算是历史殷鉴在前，投资人却还是相当仰赖会计师的意见，对于会计门外汉来说，他根本就不懂得「该财务报表允当表达」，所代表的真正含意是什么。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是，会计师每年就是有办法为就这些管理阶层给的数字背书，并出具无保留的意见表示这些数字允当表达该公司，也就是他们的客户的财务状况，而事实上他们自己深知过去惨痛的经验告诉他们，这些经过验证的数字与最后可能结算出来的可能会有天壤之别，但却还是仍然使用这种坚定的语言，而从另一方面来说，就算是历史殷鉴在前，投资人却还是相当仰赖会计师的意见，对于会计门外汉来说，他根本就不懂得&该财务报表允当表达&，所代表的真正含意是什幺。

At present, in Taiwan, the criteria of financial accounting system for NPOs are distributed unsystematically over different codes enacted by relevant authorities. For lack of the specified and recognized accounting principle, NPOs have difficulties in expressing financial statements and evaluating performance.

目前台湾非营利组织关於财务会计制度的规范，散乱於各主管机关制定之法规中，在无非营利组织可遵循之专用公认会计原则下，非营利组织在财务报表表达与绩效衡量上产生了相当大的困难度。

To children of going from place to place, want its to hold the vaccinal card that contains a form code only, the aspect of any have an inoculation that can cover in this system accepts vaccinate, raised have an inoculation effectively to lead a level.

对于流动儿童，只要其持带有条形码的接种证，便可在本系统覆盖的任何一个接种点接受预防接种，有效提高了接种率水平。1.3相关数据更加准确以往的手工统计报表因统计较繁琐，常有遗漏、错误。。。

The questions we have enumerated should be asked at least a week before an earnings report is released to the public. That timing will allow differences between the auditors and management to be aired with the committee and resolved. If the timing is tighter – if an earnings release is imminent when the auditors and committee interact – the committee will feel pressure to rubberstamp the prepared figures. Haste is the enemy of accuracy. My thinking, in fact, is that the SEC's recent shortening of reporting deadlines will hurt the quality of information that shareholders receive. Charlie and I believe that rule is a mistake and should be rescinded.

我们列举的这些问题必须要财务报表正式对外公布的前一个礼拜提出，这段时间应该足够让委员会了解会计师与管理当局间的差异在哪里，并把问题解决，因为如果时间太紧，将会面临财报发布在即，但会计师与委员会却还在沟通的窘境，这将使委员会迫於压力沦为橡皮图章的老路，时间越赶，准确度就越差，就像是我个人认为，证管会最近缩短财报公布的时程的做法，将严重影响到股东们接收财务资讯的品质，查理跟我认为这样的规定根本就是个错误，应该要立即加以改正。

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。