财务报表

A company's financial statements also form the basis of consolidated financial statements.

一家公司的财务报表也组成了统一财务报表的基础。

Article 11If the exchange gain or loss of any monetary item formed by an intra-group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements.

第十一条企业集团内部交易形成的货币性项目的汇兑收益或损失，不能在合并财务报表中全额抵销的，该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。

The responsibility includes:(1) Design, implement and maintain the internal control related to the preparation of the financial statements as a way to make the financial statements free from misreporting arising from fraudulence or mistakes;(2) choose and apply appropriate accounting policies;(3) make a reasonable accounting assessment.

这种责任包括：(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；(2)选择和运用恰当的会计政策；(3)作出合理的会计估计。

The design, implementation and maintenance of the preparation of financial statements and related internal controls, so that the financial statements did not exist as a result of fraud or errors as a result of material misstatement

设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报

Business Financial Statement: The business financial statement of the applicant is the bloodline of the company and is one of the most critical items reviewed by the surety when applying for a bond.

企业财务报表：企业财务报表的，申请人是血脉的公司，是一个最关键项目审查的签申请时，交纳保证金。

Business Financial Statement: Your business financial statements are usually the most heavily weighted item when a surety underwrites a bond.

企业财务报表：你的企业财务报表通常最重的项目时签承保债券。

The mistake is not intentional to lose to result in careless omission, because of at that time of legal bargain and/ or the surplus amount was free from the financial report; Or commission, in the bargain of the mistake and/ or be included in the financial report surplus amount

错误是无心之失造成疏漏，因为当时的合法交易和/或余额不受财务报表；或佣金，在错误的交易和/或列入财务报表余额

Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles.

本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等3大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。

Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles.

本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等三大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。

Financial statements are not neutral if, by the selection or presentation of information, they influ**e the making of a decision or judgement in order to achieving a pre**ermined result or outcome.

如果为了达到预定的成果或结果，通过对信息的选择和列报，使财务报表影响了决策或判断，那么，财务报表就不是中立的了。

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。