财务报表

The system can provide to the wages provides each detailed project the data edition, the automatic computation wages provides each item to equal the data and the generation of buckle project data; But independently establishes the condition thus to achieve to the wages data multi- angles inquiry function; The convenience inducts, derives the data and the output report form; The financial personnel registers by the manager status, may register the personnel to this system to carry on the management; But the teacher took when the common user registers this system, the data edition procedure, the data induct the procedure and the increase user, the deletion user program automatic shut-off, thus controls this system the wages data edition, the data inducts and the user increases, deletes the function only to be able to operate by the financial department personnel.

系统能够提供对工资发放各明细项目的数据编辑，自动计算出工资发放各项合计数据及代扣项目数据；可自主设定条件从而达到对工资数据的多角度查询功能；方便导入、导出数据及输出报表；财务人员以管理员身份登录，对本系统的可登录人员进行管理；而教师作为一般用户登录本系统时，数据编辑程序、数据导入程序及增加用户、删除用户程序自动关闭，从而控制本系统的工资数据编辑、数据导入及用户增、删功能只能由财务部门人员操作。

The two companies above requirements: Search from 1998 to 2006 the company's annual financial reports, accounting statements and the audit statements; inspection Xinzha Road Housing burden of a debt security "collateral contract"; inspection, copying since 1993 August 26 Japan since the establishment of all accounting books and other content.

上述两家公司的要求：从1998年搜索到2006年该公司的年度财务报告，会计报表和审计报表；检查新闸路房屋安全的债务负担"担保合同"；检查，复制自1993年以来8月26日成立以来，所有的会计帐簿及其他内容。

In our opinion, except for the possible effects of the uncertainty about the collectibility of the project service fees and other long-term receivables, the financial statements referred above are in accordance with the requirements of both the Accounting Standard for Business Enterprises and other relevant financial and accounting laws and regulations promulgated by the State, give a true and fair view of( or are presented fairly, in all material respects,) the financial position as of December 31, 2002 , and the results of its operations and its cash flows for the years then ended.

我们认为，除了应收工程服务费和应收长期款项的可收回性不确定可能对会计报表产生的影响外，上述会计报表符合国家颁布的企业会计准则和《XX会计制度》的规定，在所有重大方面公允反映了ABC公司20X2年12月31日的财务状况以及20X2年度的经营成果和现金流量。

Discussed shallowly accountant the report form plasters the recognition and guards against accountant the report form to plaster also is fictionalizes enterprise's financial condition and the management achievement according to below the fact to indicate: Should count the expense not to include: Empty row realization selling goods; The hideaway or fictionalizes the debt amount; Lengthens amortizes the age limit; The reduction contributes to a common fund the depreciation reserve; The guarantees or the guarantee deals with the bill not to express and so on.

非常感激，帮忙翻译成英文~谢谢浅谈会计报表粉饰的识别与防范会计报表粉饰也就是将企业的财务状况及经营成果按照以下虚构事实予以表述：应计费用未予列入：虚列未实现的销货；隐藏或虚构负债金额；延长折旧年限；减少摊提折旧准备；保证或担保的应付票据未予表示等等。

Assit the general manager handling things concern during the period the european entry team in shanghai ,including dragoman arrangement ,takeing order with urgent situations ,meeting with customers,attracting custermers and maintenance.

协助总经理处理欧美入境团队客人在上海期间的各项事宜，包括安排导游，及时处理团队在上海期间的突发事件，约见客户，客户开发与维护等。另外，还兼一部分财务出纳工作，做好每周流动资金报表，应付应收帐款报表。

The text introduces four types of profit window dressing in statements firstly, drawing lessons from knowledge of experience of manual work, basing on the structure of "The Statement of Profits and Lots", sums up ten important financial indicatrix , which is used as the method to complete the judging process of the types of profits window dressing in accounting theory in advance.

本文从介绍会计报表利润粉饰四种基本类型的特征入手，借鉴人工经验、依据《利润表》的结构关系，研究总结出十个重要的识别会计报表利润粉饰的财务指标，依指标数值的变动关系从理论上先行完成识别报表利润粉饰类型的判断过程。

And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means、process object、process craft and concentration degrees of geography position,(2)revise production craft flow detailed list,(3) compile resource requirements planning,(4)compile activity input/ output control statement.

其次提出在ERP财务会计模块中构建ABC思想的思路，主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；而后提出从四个方面改造ERP系统以适应ABC成本核算流程设计的需要，一是按加工手段、加工对象、加工工艺和地理位置集中程度四个条件划分作业中心、二是对生产工艺流程清单进行修订、三是编制资源需求计划、四是编制作业投入/产出控制报表。

Staffordshire University MBA programme, which is focus on accountancy learning, provides a professional accountant theory, Analysis and prepare Cash Flow, Analysis Balance Sheet, Pay Back Period, Risk Management and etc; apply all these in the real business, very useful to use in the company and give us a whole mirror what we learned and how we used in the business; provides a holistic understanding of the theory and practice of management and the up-to-date knowledge and skills needed to succeed in the real business world.

英国斯坦福厦大学工商管理课程包括：会计学，经济管理，统计学，战略管理，世界市场营销，调查方法，销售技巧，运作管理等等。斯坦福厦大学的MBA课程侧重于财务管理，熟练掌握了会计的基本技巧和实践应用，能熟练应用资产管理，财务月分析报表，成本分析，风险分析，现金流量，资本回收期等。

This research which has the function for identifying the type of window dressing of profit combining with the knowledges of accounting and data mining, is not only integrated at the auditing and finance analysis software, but also applied to the common investor as a kind of information server .

本文研究的内容结合了财务会计与数据挖掘方面的知识，实现的应用系统具有识别报表利润粉饰类型的功能，可以集成在审计、财务分析类的软件中，也可以作为一种信息服务提供与个人投资者。

This paper explains and analyzes the balance sheet of construction enterprise from four aspects of the generalness,structure,financial ratio and important objects of the balance sheet ,advances the explanation methods,which make the users of the balance sheet understand the financial situation and management result from the balance sheet of construction enterprise.

从资产负债表总体、结构、财务比率、重点项目4个方面对施工企业资产负债表进行了解读、分析，提出了解读的方法，使报表使用者能从施工企业资产负债表中了解企业的财务状况和经营效果。

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。