财务

In order to accrual basis of the financial statements based on a cash basis and based on the results of the implementation of the budget between the figures will be a great difference.

在以权责发生制为基础的财务报表和以收付实现制为基础的预算执行结果之间会产生很大的数字差异。

At the same time, the government financial reporting objectives of the government also decided in the accrual basis of accounting based on the application scope and extent.

同时，政府财务报告的目标也决定了政府会计中权责发生制基础的应用范围和程度。

The accrual method gives the underwriter the best picture of your company's financial strength.

计法赋予承销商的最佳剧情片，你的公司的财务实力。

Over a short period, few transactions will be completed and there will be more accruals and deferrals than for longer period.

在短的期间内，完成的交易会很少，应计和递延项目比较多，在账目中考试应计和递延项目因素增加了财务报表的主观性。

Understand how accruals affect the financial statement.

了解应计基础如何影响财务报表。

Loan loss provisions reflect the current period increase in the level of expected future loan losses, and are disclosed as accrued expenses on the income statement.

不履约贷款，包括所有的贷款在投资组合中90天以上逾期的利息或本金，并透露，作为补充的财务报表资料。

However,when accounting the financial income of paid services,we often ignore either the accrued expenses resulting from using the school's tangible and intangible assets as the cost-sharing,or the economic losses it may bring to school.

随着高校办学自主权的扩大和高校办学层次和形式的日趋多样化，根据社会需求，利用现有的资源和自身的优势，通过校内外办班、技术服务、专利转让、利用无形资产、出租、开放有形资产，进行合理合法的有偿服务，对有偿服务的收入进行财务核算时，忽略了耗用学校有形资产、无形资产准确分摊进入成本和或有事项可能给学校带来经济损失的预提费用。

While integral view regards every interim as part of annual accounting period, an integral part of the entire accounting year, but not as discrete accounting period; accounting estimate, cost distribution and treatments of various deferrals and accrued items applied in interim financial report shall take into account cost and expenses to be incurred in the whole year, which shall be distributed to various interims based on annual estimated activity level.

国际会计准则和我国会计准则基本采用的是"独立观"。"一体观"是将每一中期视为年度会计期间的有机组成部分，是会计年度整体不可分割的一部分，而不是独立的会计期间，中期财务报告中应用的会计估计、成本分配、各递延和应计项目的处理必须考虑到全年将要发生的成本和费用，需要以年度预计活动水平为基础分配至各个中期。

In the link-up between the new and old financial systems, some enterprises reported a number of issues, including the issue of listing and paying of the expense of enterprise annuities (namely supplementary pension insurance), the disposal of the balance of the accrued payroll etc.

在新旧财务制度衔接过程中，部分企业反映了一些问题，包括企业年金缴费的列支、应付工资结余的处理等。

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新