财务

The design, implementation and maintenance of the preparation of financial statements and related internal controls, so that the financial statements did not exist as a result of fraud or errors as a result of material misstatement

设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报

MM theory makes corporate finance have solid analysis method and mathematical theory basis, and we can say Modigliani and Millers theory make corporate finance have a solid foundation.

他们的理论使公司财务从此具有了严格的分析方法和数理理论基础，可以说是为公司财务这门学科奠定了基础。

The organization of enterprises needs kinds of information, which consist in monetization and non-monetization data.

受到财务会计方法和手段的限制，外部报告主要提供的财务信息，在时间和空间上均不能满足管理层的独特需要。

Establishing the national data criteria for accounting information system is part of the modernization of information exchange.

财务信息系统数据标准是实现财务信息化的基础。

Falsity in the financial reports from listed companies come to be an obtrusive problem to the capital markets.

第一章"上市公司财务信息的主要来源"主要讨论获取上市公司财务信息的主要渠道。

Financial audit report of the acquired Chinese company for the last fiscal year, audit report on investing parties for the last fiscal year audited by a CPA firm (omissible if the enterprise has been founded for less than 1 year) 1 Xerox

被并购境内公司最近财务年度的财务审计报告，投资各方经会计师事务所审计的最近一年的审计报告（成立不满1年的企业可不要求其提供审计报告）

There are two reasons resulting in financial distress: one is the unhealthy system; The other is the mistake in financial operation.

通过分析这些公司的财务状况和重大事项，得出引发财务危机的两大原因：其一是制度方面的原因，其二是操作方面的原因。

Due to critical turnaround at the end of ouf fiscal year, this office does not schedule leave in the months of June and July.

由于这个部门与财务相关密切，在财务年度交接的六七月份，员工不能休年假，你可以吗？

And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means、process object、process craft and concentration degrees of geography position,(2)revise production craft flow detailed list,(3) compile resource requirements planning,(4)compile activity input/ output control statement.

其次提出在ERP财务会计模块中构建ABC思想的思路，主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；而后提出从四个方面改造ERP系统以适应ABC成本核算流程设计的需要，一是按加工手段、加工对象、加工工艺和地理位置集中程度四个条件划分作业中心、二是对生产工艺流程清单进行修订、三是编制资源需求计划、四是编制作业投入/产出控制报表。

This system overemphasizes on reflecting company's foregone result and is considered of still single and passiveness.

传统的绩效评价指标主要是会计、财务指标，传统的绩效评价指标主要是会计、财务指标，它们往往是一些滞后指标，注重的是对活动结果的反映，带有静止、单一和被动反映的特点。

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。