计算报表

In unaudited financial statements, some companies aggressively count sales of product as revenues, even when they are made on consignment, with the customer having no obligation to keep the item.

在不稽查的财务报表中，一些公司攻击性地计算如收入的产品的售卖，即使当他们在委托上被发表，藉由没有义务保存项目的客户。

FURTHER RESOLVED, that the Treasurer is authorized to elect to deduct on the first federal income tax return of the corporation the foregoing expenditures ratably over a sixty-month period starting in the month the corporation begins its business, pursuant to, and to the extent permitted By, Section 248 of the Internal Revenue Code of 1986, as amended.

且还决定授权财务主管根据1986年《国内税收法典》修正本第248条规定的范畴，从公司交纳联邦所得税第一份报表开始扣除上述开销，比率按60个月期限，从公司开始业务的第一个月起予以计算。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936.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。

This system can not only manages many batches of data, but also produces the code automatically, creates the random inner sample according to the percent, inserts the manipulative sample and standard sample, calculates the inner qualified rate and the offering rate, protracts the chart of standard sample quality control in time, imports and exports the inner data, and outputs the artistic analysis report according to the user.

系统不仅可以同时管理多个批次样品的数据，也可以自动实现样品编码、内检样按指定比例随机生成、地调局监控样和国家标准样插入、内检合格率和报出率计算、标准样质量实时监控图绘制以及对送样单和分析结果等进行自动导入和导出，还可以根据用户的需要输出美观的分析报表。

Because the logical standby database remains open , tables that are maintained can be used simultaneously for other tasks such as reporting , summations , and queries .

由于逻辑备用数据库保持打开状态，那些被主数据库维护着的表可以同时提供其它服务，比如生成报表，计算，以及查询服务等。

Therefore,the enterprises must use Retrospective Adjustment Method to re-count their income tax and re-calculate and re-adjust the book value of deferred tax money according to new criterion.

采用追溯调整法时，应当计算会计政策的变更的累积形影响数，并相应调整变更年度的期初留存收益以及会计报表的相关项目。

Recommend setting up accounts, filling and presenting and verifying the accounting voucher, register the account book, accounting methods, such as cost calculation and working out the accounting statement, etc.

介绍了设置帐户、填制和审核会计凭证，登记帐簿，成本计算及编制会计报表等会计核算方法。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。