财务报表

Ettredge,simmon,smith,and Stone (1994) and Manry,Tiras and Wheatley (2003) examine why some companies purchase timely "reviews"of quarterly financial statements while others do not.

Ettredge ，西蒙，史密斯，石（ 1994年）和Manry ，提拉斯和惠（ 2003年）研究为什么有些公司购买及时&评语&的季度财务报表而其他国家则没有。

There are some aspects that a due diligence has to cover, for instance: financial statements. Private corporations in China always "synergize" their financial conditions on the books by merger, acquisition and reorganization, which shall draw special attention of the investors.

有些事情在尽职调查中是不能放松的，例如：财务报表，中国的民营企业往往通过合并、重组来实现&合成增效&，这是值得投资者尤为重视的一个问题。

Once US President signs the bill, it will strengthen monitoring corporate accouters, impose severer penalties to enterprises' chief executives for their illegal operations and requires that senior corporate staff must take responsibility for earning repor

一旦美国总统布希签署，这项法案将加强监检企业的会计人员、对企业执行长的不法行为加重量刑，并要求企业高层人员必须对财务报表负更大责任。

Once US President signs the bill, it will strengthen monitoring corporate accouters, impose severer penalties to enterprises' chief executives for the ir illegal operations and requires that senior corporate staff must take responsibility for earning repor

一旦美国总统布希签署，这项法案将加强监检企业的会计人员、对企业执行长的不法行为加重量刑，并要求企业高层人员必须对财务报表负更大责任。

We have audited the financial statements on pages 58 to 108 which have been prepared in accordance with acing principles generally accepted in Hong Kong.

本审计师已完成审核刊于第58页至第108页根据香港公认会计原则编制的财务报表。

Moreover, this study also ascertains that the application of these extensive concepts is a process of modifying the level of materiality.

结果理性的要求是&不会影响使用者的判断&；而程序合理则是指&不会对财务报表整体表达造成重大影响&。

Over time, increasingly more relevant information has been added to audited financial statements.

随着时间的推移，越来越多的相关信息已新增至审计的财务报表。

All applicants must submit a copy of their most recent, audited financial statements.

所有申请人必须提交一份最近的，经审计的财务报表。

It is a common phenomenon for credit defrauding by means of fraudulent financial statements.

当前中国企业的资金主要来源于银行体系，而利用虚假财务报表资料进行贷款欺诈是较普遍的现象。

Prepares financial statements, business plans and budgets, submits application for budgetary funding from HQ, receives and disburses funds according to budgetary plans.

制定财务报表、业务计划及预算，向总部提交预算经费申请、接收和按照预算计划支付资金。

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。