报表

Long-term investment shall be itemized and shown separately in financial statements.

长期投资应当在会计报表中分项列示。

The second part analyzes how to make main cost statement in details. The third part itemizes the meaning, the task and the analytical methods of cost statement briefly and systematically.

第二部分，对主要成本报表的具体编制作了详尽的说明，第三部分，简要、系统地列示了成本分析的涵义、任务及分析方法等。

Through journalizing and posting adjusting entries, the income statement and the balance sheet will reflect the proper operating results and financial position at the end of the accounting period.

第八步：制作结帐凭证当财务报表制作完成，调整分录被记录和提交，结帐的程序就必须完成。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936. Alas, excesses similar to those he then lampooned have many times since found their way into the financial statements of major American corporations and been duly certified by big-name auditors. Clearly, investors must always keep their guard up and use accounting numbers as a beginning, not an end, in their attempts to calculate true "economic earnings" accruing to them.

有趣的企业会计并不是件新鲜事，对于企业诈骗的专家，我特别附上班哲明葛拉罕在 1936 年所写未经出版有关会计做帐的讽刺性文章，自此之后，我们可以发现这种葛拉罕所描写的方法散见于各大美国企业财务报表中，而且全部都经过各大会计师事务所签证背书，所以对此投资人必须特别提高警戒，要了解在计算一家公司的实质的经济盈余时，会计数字只不过是个出发点，而绝非是最后的结果。

The company leases plant and equipment which have been accounted for in the financial statements as operating leases.

公司已经在财务报表里说明，租赁的工厂和设备是被当作一种经营性租赁。

This paper analyses every system,realizes inquiry function,statistics function and mimeographing report forms function as well.

系统主要包括进货、销货、会员和员工这四个功能模块，分析了每个子系统，实现了查询、统计和打印报表等功能。

The system includes purchase module,sale module and employee module and member module.This paper analyses every system,realizes inquiry function,statistics function and mimeographing report forms function as well.

系统主要包括进货、销货、会员和员工这四个功能模块，分析了每个子系统，实现了查询、统计和打印报表等功能。

The system includes purchase module,sale module and storage module ,among this paper emphisis the analysis of storage management system,realizes inquiry function,statistics fuction and mimeographing report forms function as well.

系统主要包括进货、销货、库存这三个功能模块，其中重点讨论了库存管理子系统的分析，实现了查询、统计和打印报表等功能。

Chinese CPA Standards on Auditing provides that we shall comply with professional ethics, plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from any major misreporting.

中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

When the auditor decides on a lower acceptable audit risk, it means that the auditor wants to be more certain that F/S are not materially misstated.

当审计人员接受较低的可以被接受的审计风险，代表审计人员对财务报表没有重大误述，要求较高的确定程度。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。