报表

An investment in a jointly controlled entity is accounted for in the consolidated financial statements under the proportionate consolidation method, unless it is classified as held for sale note 2

于共同控制公司之投资按比例综合法计入综合财务报表，惟分类为持作待售（见附注2）除外。

Data of TB cases obtained from Lijin County registration and statistics reporting tables and annual summary report from 1994 to 2006 were used for descriptive statistical analysis.

方法根据利津县1994-2006年结核病登记和统计报表及年度总结报告，进行描述性统计分析。

After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

当财务报表制作完成，调整分录被记录和提交，结账的程序就必须完成。

Once all transactions have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.

一旦所有交易的分析、记账、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。

Step 8. make closing entries after the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

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。

Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

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

This function allows a trader to have all automatch, auction match, manual board lot and odd lot/special lot and semi-automatic odd lot/special lot trades alleged to the trader be printed on the printer attached to the trader PC in the format similar to the Trade Journal. After this function is enabled

交易员可利用此功能将以他为对手的所有自动对盘，竞价对盘，非自动对盘买卖单位及碎股/特别买卖单位及半自动对盘碎股/特别买卖单位成交透过附设在交易员终端机的打印机打印出来，其形式与成交记录报表相似。

Do you look at your investment statements and break out in a cold sweat?

你看到你的投资报表会出一身冷汗吗？

You'll learn about debt and credit, and how to read and create financial statements.

您了解债务和贷款，以及如何阅读和创造的财务报表。

However, according to GAAP, most of the investment in intangibles are treated as expenses which acte as an factor to reduce the net profit ; besides, the relevance between financial report s and the real facts of business are decreasing, which helps some company to trump up intangibles that were never created and brought about many financial scandles. Opinoin in this thesis is that intangibles never come from nowhere.

然而，一方面，在现行会计制度下，无形资产方面的投入通常作为费用处理，这减少了当年利润，在利润最大化的驱使下，往往导致对无形资产的投入不足；另一方面，会计报表与公司经营实际状况的相关性越来越小，一些公司利用无形资产方面的信息不对称，误导外部投资人，捏造无形资产价值。

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。