财务报表

Through journalizing and posting adjusting entries, the income statement and the balance sheet will reflect the proper operating results and financial position at the end of the accounting period.

第八步：制作结帐凭证当财务报表制作完成，调整分录被记录和提交，结帐的程序就必须完成。

For connoisseurs of chicanery, I have attached as Appendix A on page 22 a previously unpublished satire on accounting practices written by Ben Graham in 1936. Alas, excesses similar to those he then lampooned have many times since found their way into the financial statements of major American corporations and been duly certified by big-name auditors. Clearly, investors must always keep their guard up and use accounting numbers as a beginning, not an end, in their attempts to calculate true "economic earnings" accruing to them.

有趣的企业会计并不是件新鲜事，对于企业诈骗的专家，我特别附上班哲明葛拉罕在 1936 年所写未经出版有关会计做帐的讽刺性文章，自此之后，我们可以发现这种葛拉罕所描写的方法散见于各大美国企业财务报表中，而且全部都经过各大会计师事务所签证背书，所以对此投资人必须特别提高警戒，要了解在计算一家公司的实质的经济盈余时，会计数字只不过是个出发点，而绝非是最后的结果。

The company leases plant and equipment which have been accounted for in the financial statements as operating leases.

公司已经在财务报表里说明，租赁的工厂和设备是被当作一种经营性租赁。

Chinese CPA Standards on Auditing provides that we shall comply with professional ethics, plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from any major misreporting.

中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

When the auditor decides on a lower acceptable audit risk, it means that the auditor wants to be more certain that F/S are not materially misstated.

当审计人员接受较低的可以被接受的审计风险，代表审计人员对财务报表没有重大误述，要求较高的确定程度。

The SEC said that for fiscal years 2000 through 2005, NEC filed annual reports that misstated revenues, net income or net loss.

SEC 表示，在2000年至2005年的财政年度， NEC 编制的年度财务报表误报了收入、净收入。

When important operating and financing decisions are reviewed and approved by the entity's board of directors or major committees composed of directors, there is less risk that the financial statements will be materially misstated.

看展览品 3-7 当重要的操作而且供给～经费决定被实体的董事会检讨而且核准的时候否则主要的委员会指导者组成，有比较少的危险财务报表将会实质上被说错。

Audit risk represents the risk that the auditor will conclude that the financial statements are fairly stated and an unqualified opinion can be issued when, in fact, they are materially misstated.

审计风险表示审计师认为财务报表是公允表达的，并发表了无保留意见，而事实上，却有严重的错报。

In dealing with Chinese local enterprises, most foreign banks are skeptical of their reported financial statements, corporate governance and internal control procedures and quality of the management.

与中国本地企业打交道时，许多外国的银行家对本地企业的财务报表、公司治理、内部控制程序以及质量管理持有怀疑态度。

Being responsible for organization and design for construction company , verifying and ratifying various working schemes for different fields.

编制月度动态财务报表。9、工程决算及编制决算报告。10、负责对施工单位上报的施工组织设计、各专业施工方案进行审批。

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。