财务报表

That would mean more burden on U.S. preparers.

这意味着美国财务报表编制者的负担将会增加。

Now, suddenly, it has become very important to all preparers of financial statements, as entities no longer have a choice regarding the capitalisation of borrowing costs.

现在，突然间，它已经变得非常重要，所有财务报表编制者，作为实体不再是有选择的关于借款费用的资本化。

Financial Instruments – New Accounting Standards – A Summary This summary has been prepared to help financial statement preparers with limited activity in financial instruments approach the new provisions in the Accounting Standard Board's new standards on financial instruments.

金融工具的新会计标准的摘要本摘要已作好准备，帮助财务报表的编制与活动有限，在金融工具的做法，新规定的会计准则委员会的新的标准的金融工具。

The affairs of deceitful financial reports in listed companies and audit failure in accounting firms took place continuously in recent years. Since auditing services has the special attribute as "quasi public product", it's necessary to look for a valid means to control the quality of audit and insure the benefits of the public and the whole market economy revolve effectively.

论文摘要近年来上市公司虚假财务报表事件以及会计师事务所审计失败的情况在国内外不断发生，由于审计服务具有&准公共产品&的特殊属性，社会有必要寻找一种有效的手段来控制其质量，以确保公众的社会利益和整个市场经济的有效运转。

Notes to the Financial Statements For the year ended 30 June 2008 20 TRADE AND OTHER RECEIVABLES The Group 2008 2007 HK$'000 HK$'000 Trade receivables 27,045 18,933 Less: Allowance for doubtful debts –(5,483) 27,045 13,450 Ageing analysis The ageing analysis of trade receivables (net of allowance for doubtful debts) as of the balance sheet date: The Group 2008 2007 HK$'000 HK$'000 Current to 3 months 21,357 12,325 Within 4 to 6 months 3,900 1,125 Over 6 months 1,788 – 27,045 13,450 The Group usually grants credit periods ranging from one to three months.

GOLDEN HARVEST ENTERTAINMENT LIMITED 162 Annual Report 2008 搜索公告牛即可看到网络上最快的个股公告财务报表附注截至二零零八年六月三十日止年度 20 贸易及其他应收款项本集团二零零八年二零零七年千港元千港元应收贸易款项 27，045 18，933 减：呆账拨备–(5，483) 27，045 13，450 账龄分析于结算日之应收贸易款项之账龄分析如下：本集团二零零八年二零零七年千港元千港元即期至三个月 21，357 12，325 四至六个月 3，900 1，125 六个月以上 1，788 – 27，045 13，450 本集团一般给予客户介乎一至三个月之信贷期。

An investment in a jointly controlled entity is accounted for in the consolidated financial statements under the proportionate consolidation method, unless it is classified as held for sale note 2

于共同控制公司之投资按比例综合法计入综合财务报表，惟分类为持作待售（见附注2）除外。

After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

当财务报表制作完成，调整分录被记录和提交，结账的程序就必须完成。

Once all transactions have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements.

一旦所有交易的分析、记账、提交工作完成和所有调整分录编制完成，会计科目就可以被汇总，以财务报表的形式显示出来。

Step 8. make closing entries after the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

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。

Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed.

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

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。