财务报表

Once you gain an ability to read financial statements in depth, you will be better able to spot trends and study your company and its competition with a keener eye....

一旦你获得阅读的能力，深入的财务报表，你将能更好地发现趋势和研究你的公司和它的眼睛的激烈竞争。。。。

Ledger: An accounting system includes a separate record of each item that appears in the financial statements.

一种记账系统，包括出现在财务报表中的每一项目的单独记录。

When the cost of inventories is determined using the LIFO formula in accordance with the allowed alternative treatment in paragraph 23, the financial statements should disclose the difference between the amount of inventories as shown in the balance sheet and either

当存货的成本根据第23段所允许的备选处理方法采用后进先出法确定时，财务报表应该揭示资产负债表所反映的存货金额与以下任一金额之间的差额

The value of this manful action was not only showed the bounce in the finance statement but also made the company to get back engrossments:solved the problem of resource conflict in the combination of retail and direct sale,the disunion of products specification,dual caliber of support service.The customers have clearer meet and director decision of orientation and characters of DELL.

这一果断行动的价值并不在于从财务报表上扳回了几个点，而是使公司重新找回了一种专注：零售与直销兼有模式下的资源冲突、产品规格不统一、支持服务双口径等等问题得到解决，顾客对DELL的定位与特色有了更清晰的认识和更直接的判断。

To be reliable, the information in financial statements must be complete within the bounds of materiality and cost.

要使信息可靠，财务报表中的信息必须在重要性和成本的许可范围内做到完整。

Any item recognized in the financial statements should meet recognition criteria of definitions,measurability,relevance and reliability.

在财务报表上确认的任何项目，都必须符合可定义性、可计量性、相关性与可靠性的特征。

The misclassification in the second quarter of 2000 was reflected in Delphi's quarterly and annual financial statements.

此次误分类发生在2000年二季度，并反映在 Delphi 公司该季度及当年的财务报表中。

Therefore, we can conclude that the company using the creative accounting, benefit from the legislative niches and the flexibility of regulation in order to misreport the financial statements.

因此，我们可以得出这样的结论使用创造性的会计公司，受益于现有法律壁龛和监管的灵活性，以错报的财务报表。

Therefore, we can conclude that thecompany using the creative accounting, benefit from the legislative niches and the flexibility of regulation in order to misreport the financial statements.

因此，我们可以得出这样的结论使用创造性的会计公司，受益于现有法律壁龛和监管的灵活性，以错报的财务报表。

Information is material if its omission or misstatement could influence the economic decisions of users take financial statements.

如果信息的遗漏或错报会影响使用者根据财务报表所作的经济决策，信息就具有重要性。

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。