报表

The SEC said that for fiscal years 2000 through 2005, NEC filed annual reports that misstated revenues, net income or net loss.

SEC 表示，在2000年至2005年的财政年度， NEC 编制的年度财务报表误报了收入、净收入。

When important operating and financing decisions are reviewed and approved by the entity's board of directors or major committees composed of directors, there is less risk that the financial statements will be materially misstated.

看展览品 3-7 当重要的操作而且供给～经费决定被实体的董事会检讨而且核准的时候否则主要的委员会指导者组成，有比较少的危险财务报表将会实质上被说错。

Audit risk represents the risk that the auditor will conclude that the financial statements are fairly stated and an unqualified opinion can be issued when, in fact, they are materially misstated.

审计风险表示审计师认为财务报表是公允表达的，并发表了无保留意见，而事实上，却有严重的错报。

Procomp misstating operation performance and financial condition by financial dealings, however, investors were not aware of Procomp management fraud and suffered huge losses.

博达长久以来利用财务操作虚饰营运表现与财务状况，然而投资人并未察觉财务报表舞弊的发生，最后受到钜额损害的结果。

We should point out again that in any given year a company writing long-tail insurance (coverages giving rise to claims that are often settled many years after the loss-causing event takes place) can report almost any earnings that the CEO desires. Too often the industry has reported wildly inaccurate figures by misstating liabilities. Most of the mistakes have been innocent. Sometimes, however, they have been intentional, their object being to fool investors and regulators. Auditors and actuaries have usually failed to prevent both varieties of misstatement.

我们必须再一次指出，一个签发长尾型保险的公司(保单理赔范围通常在损失事件发生好几年后才会理赔的保单)，其经理几乎可以随心所欲的操控其短期的盈余数字，这行业因为负债错估而导致报表数字不真实可说是司空见惯的事，大部分的错误或许都是出于无心，但有时也有可能是故意的，其目的无非是想要误导投资人以及主管机关，而会计师以及精算师往往无法预防此类的事件发生。

In dealing with Chinese local enterprises, most foreign banks are skeptical of their reported financial statements, corporate governance and internal control procedures and quality of the management.

与中国本地企业打交道时，许多外国的银行家对本地企业的财务报表、公司治理、内部控制程序以及质量管理持有怀疑态度。

For example In project of a listed commercial company I was the project assistant and took part in all procedures including auditing in locate, preparing consolidated financial statement, write some parts of audit report, neatening working papers and filing.

进一步说，就是在项目中支持项目经理，例如在某商业上市公司中，我担任项目助理，参加了全部审计过程，包括现场审计、编制合并报表、撰写部分审计报告，整理工作底稿以及归档等。

The system numbers all struts using newfashioned digital recognition component -information button which is anti-jamming, corrosion-resisting, easily numerated and written, The portable data acquisition instrument on-site collec...

该系统采用一种抗干扰、防腐蚀、易读写的新型数字识别器件—信息钮扣对所有支柱进行编号，由便携式数据采集器现场采集、存储支柱编号及时间，并通过RS232／RS485转换器与计算机进行数据通信，将支柱信息准确、实时地传输到计算机的支柱数据库，由中文管理软件系统对数据库进行自动处理，实现信息查询、支柱报警、费用统计、报表显示与打印等功能。

Currently, many small and medium enterprises in China often fake the data, list less incomes and more outgoes, set up debt-extra-debt and little exchequers,workout multiple accounting reprot forms, cope with different accounting information demands of banks, business, and revenue in order to finance, escape the tax, transfer or hide their capitals, therefore, this induced fake belongings and data.

但近些年来，我国许多中小企业为达到融资、避税、转移或隐匿资产等目的，往往虚造数据，少列收入、多列支出、设置账外账和小金库，编制多套会计报表，应付银行、工商、税务等各种不同的会计信息需求，导致财产不实，数据失真。

This system has very convenientadministrable interface,and it also has many functions assearvh,print and outputting forms.

本系统具有十分方便的管理界面，具有查找、打印和输出相关的报表功能。

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。