财务报表

An item that is not sufficiently material to warrant separate presentation on the face of the financial statements may nevertheless be sufficiently material that it should be presented separately in the notes.

但是，其重要程度不足以在财务报表内单独列报的项目，对于附注而言，却可能是足够重要的，从而应在附注中单独列报。

But a going-concern qualification on the company's financial statement makes the job even harder by quickly turning off investors, suppliers and lenders.

不过对财务报表持续经营能力出具的保留意见会让投资者、供应商和债权人迅速翻脸，而这使得CFO们的工作雪上加霜。

Intron explain in detail : the preparation of financial statements, the wage management system, fixed assets management system.

详细说明：内含详细地讲解了：财务报表编制系统，工资管理系统，固定资产管理系统等。

Intron explain in detail : the preparation of financial statements, the wage management system, fixed assets management system.

内含详细地讲解了：财务报表编制系统，工资管理系统，固定资产管理系统等。

5 The tenderers should operate in good condition, and are required to provide financial statement for the past 3 years.

经营状况良好，提供近3年内的财务报表。

The total net earnings we show in the table are, of course, identical to the GAAP figures in our audited financial statements.

当然最后加总结算的数字，还是会与会计师出具的财务报表上的盈余数字完全一致。

Familiar with accounting regulations, terms, taxations and reporting procedures.

熟悉各种财务报表的填写与传递程序

This new model has reasonably sublated the traditional model which only pays attention to the risk assessment on the balance of accounts and the transaction, but has attached importance to the operating risk of client at macroscopic range, finding a variety of signs that propagated management fraud from headstream, so as to spot significant mistakes in financial statement effectively.

当时的国际&五大&会计师事务所和学者，都认识到了传统审计模式的缺陷，研究发展了一种新的审计模式——现代风险导向审计，它合理地扬弃了传统审计模式仅注重对账户余额和交易层次风险评估的缺陷，注重从宏观层面上审视被审计客户的经营风险，从源头上找寻滋生会计舞弊的种种迹象，以有效地识别被审计客户财务报表中的重大错报问题。

This document has been prepared to help financial statement preparers with limited activity in financial instruments approach the new standards.

这一文件已准备，以帮助财务报表的编制与活动受限金融工具迈向新的水平。

Nevertheless, standard-setters in particular, as well as the preparers and users of financial statements, should be aware of this constraint.

然而，财务报表的编制者和使用者，尤其是准则制定者，应当了解这一限制因素。

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。