财务

The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.

本课程主要面向财务报表编制者和使用者，以及具备国际财务报告准则初步知识的会计学学生。

Examine financial accounting from the viewpoint of both users and preparers of financial statements, emphasizing use of financial statement information to make financing, operating, and investing decisions.

本课程从财务报表的用户和编撰者的角度检查金融会计状况，强调使用财务报表信息去融资，操作，并且做投资决定。

Accounting standardsoriginatedfrom asymmetric information between preparers of financial reports and their users, while accounting conceptual framework is used as a guidefor IASB or FASB to evaluate and develop accounting standards.

会计准则起因于财务报告的编报者与其使用者之间的信息不对称。建立会计概念框架的主要用途是为国际会计准则理事会和财务会计委员会评估和发展会计准则提供指南。

At times, two ran the state treasury in Rome (this position was later entrusted to praetors) and the rest were assigned as assistants to various magistrates.

有时要由其中的两名财务官掌管国家财库(后来奥古斯都将此职责转交给了**官)，其余的财务官被分配给各种行政官员出任助手。

The Finance Manager works under the direct supervision of the Director of Finance.

财务经理的工作直接受财务总监监督管理。

The CFO must be able to assemble and analyse financial statements themselves: I do not want a quick-talking professional who has risen so far that they do not understand the business's accounting systems.

首席财务官本人必须能够汇编和分析财务报表：我不想要一位口若悬河的职业人士，位高权重却连企业的会计制度都不了解。

To enhance the quality of audits of group financial statements, the International Auditing and Assurance Standards Board has issued a re-exposure draft of the proposed International Standard on Auditing 600, The Audit of Group Financial Statements .

为了提高集团财务报表审计的质量，国际审计与鉴证准则理事会发布了国际审计准则600号－《集团财务报表审计》的二次征求意见稿。

The more standard start-up and expansion plans developed for showing outsiders normally run 20-40 pages of text easy to read, well-spaced text, formatted in bullets, illustrated by business charts and short financial tables plus financial details in appendices.

更标准开办和扩大计划的制定显示外人通常运行20-40页的文字-容易阅读，以及行距文字，格式的子弹，说明商业图表和短期的财务报表-财务细节以及附录。

Despite of the improvements made by the company on strategic plan, performance measurement, expense saving, etc., the company has not yet applied the overall budget management and has not even established a relatively systematic and well-going budget management system and a complete system including budget guidance, budget editing, budget modification and budget assessment.

通过对中国再保险公司全面预算管理体系的研究，本文认为公司在实施预算管理过程中，虽然在战略规划、业绩评价、促进业务发展、节约费用等方面取得了很大的成效，但由于目前公司的预算管理，涉及部分组织、部分指标，部分预算编制、部分监控、部分业绩考评，可以说只是以财务指标，财务部门为中心的初步预算，尚未全面推行全面预算管理，并未形成较为系统、完善的全面预算管理体系和预算指导、预算编制、预算修改、预算评价等一整套完整的制度，所以，并未使全面预算管理在公司管理中发挥更大的作用。

In the new period of the transition form industrial economy to knowledge-based economy,financial management experiences changes,clearly seen in the new concept of financial activities .

不仅使财务活动的内容有了新的含义，而且财务管理的重点也由有形资产转移到无形资产上，同时更加重视风险管理和全方位效益指标的评价。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。