财务报表

The preparers of financial statements do, however, have to contend with the uncertainties that inevitably surround many events and circumstances, such as the collectability of doubtful receivables, the probable useful life of plant and equipment and the number of warranty claims that may occur.

然而，财务报表的编制者确实还必须考虑到许多事件和情况必然围绕着不确定性，例如，有疑问的应收账款的可收回程度、厂房和设备的可能使用年限以及可能发生的要求保修的次数等。

The preparers of financial statements do, however, have to contend with the uncertainties that inevitably surround many events and circumstances, such as the collectability of doubtful receivables, the probable useful life of plant and equipment and the number of warranty claims that may occur.

参考』然而，财务报表的编制者确实还必须考虑到许多事件和情况必然围绕着不确定性，例如，有疑问的应收账款的可收回程度、厂房和设备的可能使用年限以及可能发生的要求保修的次数等。

Prudence 37.The preparers of financial statements do, however, have to contend with the uncertainties that inevitably surround many events and circumstances, such as the collectability of doubtful receivables, the probable useful life of plant and equipment and the number of warranty claims that may occur.

然而，财务报表的编制者确实还必须考虑到许多事件和情况必然围绕着不确定性，例如，有疑问的应收账款的可收回程度、厂房和设备的可能使用年限以及可能发生的要求保修的次数等。

The purpose of this text is to give administrative department some reference and suggestions though the research of means of Chinese listed company glossed financial statement.

本文的目的就在于通过对目前我国上市公司财务报表粉饰的手法进行归纳研究的基础上，提出若干针对性的治理建议，以期为管理部门提供一点参考。

It is high time to manage the listed company's behavior of glossing over financial statement.

众多股市参与者呼吁：严厉打击和防范上市公司财务报表粉饰已刻不容缓。

All material intercompany balances, transactions and unrealised gains within the Group are eliminated upon consolidation.

本集团内所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。

Therefore, lumping them together, as is done in standard financial statements, impedes analysis.

如果将这些合并起来形成一个标准的财务报表的话，反而会妨碍我们分析。

Therefore, lumping them together, as is done in standard financial statements, impedes analysis.

因此，总和起来，如同一般标准的财务报表来看，将会阻碍分析。

As disclosed in Note 4 to the Consolidated Financial Statements,the Company had outstanding unsecured debt of $500 million and $600 million at December 31,1998 and 1997,respectively,of which debt repressents only 12.1 percent and 14.5 percent of total noncurrent assets at December 31,1998 and 1997,respectively.

如笔记 4 所揭露，对被联合的财务报表，分别地，公司在十二月 31，1998 和 1997 有了五亿元和六亿元的杰出的不保护债务，哪一个债务 repressents 只有 12.1%和 14.5%的总计非现在的资产在十二月 31，1998 和 1997，分别地。

This tactic is old as the hills; the Pecora Commission, which investigated the 1929 crash, found that banks and investment firms scrubbed their lists of holdings on the last day of the reporting period 'to present a financial statement of sound appearance.

粉饰 这种手法历史悠久；帕科勒委员会在调查1929年华尔街崩盘时发现，银行和投资公司会在报告期的最后一天将资产清单清理一遍，让财务报表看起来漂亮些。

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。