财务报表

Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the 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 main body of a book main body content is a tripartite mainly mark: Part I , the financial statement obversion accountant having introduced that the new foreign currency translation of our country criterion foreign currency business accountant handles regulation and foreign currency handle regulation , are that queen culture finishes striking a rationale.

本文的主体内容主要分为三部分：第一部分，介绍了我国新外币折算准则的外币交易会计处理规定及外币财务报表折算会计处理规定，为后文打好理论基础。

There is an oddity in the cost for the % of blackstone.

看一看它9月底的财务报表，5亿销售额，但是亏损也是5亿。

It cannot be captured within the legal phrasing of a contract, or reflected on a balance sheet.

爱也不能用合约中的法律词句来表达，或者表现於财务报表中。

However, it is often impractical to take physical inventory counts when interim financial statements are prepared.

然而，为编制中期财务报表而进行实地盘点通常是不切合实际的。

The third chapter introduce and clarify purchase and pooling interests accounting from the conception. Compare the most differences of purchase and pooling interest accounting from six aspects which is hypothesis principle, principle of disposal, the consequences of accounting, theoretical basis, information disclose and influence of finance statement.

第三章在简要介绍购买法和权益联营法的涵义及其特点的基础上分别从会计处理假定前提、处理原则、处理结果、理论依据、信息披露、对财务报表的影响六个方面比较研究了购买法和权益联营法的主要区别，并对它们的优缺点进行评价，同时也对它们在国内外的运用现状进行了说明。

Government organization uses accounting information to assign resource and to be in motion and do business under the control of, these organization employ an accountant auditing it's the financial statement and precis writer administering the inner enterprise's.

中译英： 1。政府机构使用会计信息分配资源和控制运营，这些机构雇佣会计人员审计其管辖内的企业的财务报表和记录。

These pro forma financial statements should include all the future flows of money - whether invoiced or not.

这些形式上的财务报表应包括所有的未来流入的资金-不论是发票或没有。

The financial statements of a proprietorship should include the owner's personal assets and liabilities.

一个独资企业的财务报表应包括业主的个人资产和负债。t 25。

How can an accurate analysis of the data on various types of financial statements, the data to fully play its due role in it, I think, just from the simple to analyze the current ratio and quick ratio is not enough, but should be current assets and current liabilities in the specific analysis of their composition, they can clearly understand the specific content of these two indicators, complemented by other analysis of other indicators, combined, can a comprehensive analysis of enterprise short-term solvency.

如何才能准确分析各类财务报表上的数据，使数据充分发挥出其应有的作用呢，笔者认为，仅从简单的流动比率和速动比率来分析是远远不够的，而应该从流动资产和流动负债中具体分析其组成成分，才能更清晰的理解这两个指标的具体内容，另辅以其他分析指标，结合起来，才能综合分析企业短期偿债能力。

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。