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Making end-of-period adjusting entries, journalizing and posting them in ledger accounts.

作期末调整分录,记入日记账并过入分类账。这本帐簿准确无误地记录着公司的财务状况。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936.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

The company leases plant and equipment which have been accounted for in the financial statements as operating leases.

公司已经在财务报表里说明,租赁的工厂和设备是被当作一种经营性租赁。

It not only menaces enterprises subsistence and development, but also influences the benefits of the investor, the creditor, and the whole society.

公司出现财务危机不仅危及到企业的自身生存与发展,而且还影响到投资者、债权人和整个社会的利益。

Financial crisis not only menaces enterprises subsistence and development but also influences the benefits of the investors, the creditors, and the state.

财务危机不仅危及到上市公司自身的生存与发展,而且还影响到投资人、债权人和国家的利益。

The treasurer, aided and abetted by an assistant, misappropriated company funds. See also Synonyms at provoke

掌管财务的人在助手的帮助和唆使下,挪用了公司的基金参见同义词 provoke

The treasurer, aided and abetted by an assistant, misappropriated company funds.

掌管财务的人在助手的帮助和唆使下,挪用了公司的基金参见同义词

In dealing with Chinese local enterprises, most foreign banks are skeptical of their reported financial statements, corporate governance and internal control procedures and quality of the management.

与中国本地企业打交道时,许多外国的银行家对本地企业的财务报表、公司治理、内部控制程序以及质量管理持有怀疑态度。

The particularities in management of insurance companies include the character of mana...

保险公司的特殊性主要是经营者的特殊性、经营性质的特殊性、交易过程的特殊性、生产能力和偿付能力的特殊性、财务管理的特殊性、经营风险与市场退出、属于有限竞争的行业等。

The strategy of asset impairment has become the implement of manipulating management performance, prettifying financial status, eluding market supervision for public companies.

资产减值政策在一定程度上已成为上市公司操纵经营业绩、粉饰财务状况、规避上市监管的工具。

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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。

When I was in school, the rabbi explained everythingin the Bible two different ways.

当我上学的时候,老师解释《圣经》用两种不同的方法。