财务报表

November 24, announced the suspension of Gome in the first three quarters of the financial statements.

11月24日，国美电器宣布，在前三季度的财务报表暂停。

These internal administrative controls have no direct bearing on the reliability of the financial statements.

这些内部管理控制对财务报表的可靠性并无直接的影响。

Beginning with the first quarter fiscal 2008 financial statements, the Company began reporting Hyperion Publishing in the Media Networks segment.

与2008财年第一季度的财务报表开始，公司开始在媒体报道段海波网络出版。

Do like this is for cheating the financial report user to cover up or seek personal gain illicitly

这样做是为了欺骗财务报表使用者掩盖或营私舞弊

And the income statement, statement of changes in funds and

公司载於第7页至第27页的财务报表，其

On the one hand, it can avoid the inflated assets, inflated profits and to ensure the interests of investors and creditors; the other hand, the use of the principle is unavoidably subjective and arbitrary, often conflict with other accounting principles, or even whitewash leave room for financial statements.

一方面，它能避免虚增资产、夸大利润，从而保证投资人与债权人的利益；另一方面，在运用该原则时不可避免地带有主观随意性，经常与其他会计原则发生冲突，甚至为粉饰财务报表留下空间。

Major topics include: accounting cycle, bookkeeping, inventory valuation, appraisal of fixed tangible assets and intangible assets, and preparation and analysis of accounting reports.

主要内容包括：会计循环、复式簿记、存货评估、固定资产（包括有形资产和无形资产）定值，以及财务报表的制作与分析。

New accounting standards promulgated, in many ways, made significant adjustments, such as asset impairment, inventory valuation, debt restructuring proceeds, intangible assets, borrowing costs and the fair value of the re-introduction, which to a large extent changed the financial statements up data.

新颁布的会计准则在许多方面都作了重大的调整，如资产减值、存货计价、债务重组收益、无形资产、借款费用等方面和公允价值的重新引入，从而很大程度上改变了财务报表上的数据。

Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.

了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。

When the percentage of ownership is greater than 50 percent, the investor company has "control" over the investee company, and for accounting purpose, the two entities are viewed as one, and consolidated financial statements are prepared.

当投资比例大于50%时，投资公司已经控制了整个被投资公司，而出于账务处理的目的，这两个主体被视为一个主体，并且编制合并财务报表。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。