财务报表

On the fourth business day of each month, submits to corporate management a monthly operating report package, comprised of the Income Statement, Balance Sheet, three month forecast, intercompany reporting, and capital expenditures.

在每个月的第四个营业日，向公司管理层提交一套关于月经营状况的财务报表，包括：收益表，资产负债表，未来三个月经营预测，公司内部财务报表，以及资本支出表。

On the fourth business day of each month, submits to corporate management a monthly operating report package, comprised of the Income Statement, Balance Sheet, three month forecast, intercompany reporting, and capital expenditures.

在每个月的第四个营业日，向公司管理层提交一套关于月经营状况的财务报表，包括：收益表，资产负债表，未来叁个月经营预测，公司内部财务报表，以及资本支出表。

The subject of this research is Tsannkuen Multination Group, the research methods included literature review, case study and in-depth interview.(1) Enterprise do not get into financial crises overnight, financial crises are the result of prolonged financial malaise.(2) An enterprise has perfectible conduct management system, will really to reduce the possibility for enterprises financial crises.(3) There are four key successful factors to react enterprise financial crises for Tsannkuen Multination Group were follow:"Crises management system","Financial management planning","Disperse risks concept", and "Disclosing information of financial statement".

本研究以灿坤集团作为研究对象，研究方法采用文献分析、个案分析以及深度访谈，兹将本研究结论归纳：(1)企业财务危机不是突然发生的，而是经过一段时间财务恶化的结果；(2)企业拥有完善的经营管理机制，确实会降低企业发生财务危机的可能性；(3)灿坤集团因应企业财务危机共计四个关键成功因素，分别为：「危机管理制度」、「财务管理计画」、「分散风险的概念」以及「财务报表揭露的资讯」。

Business Financial Statement: Your business financial statements are usually the most heavily weighted item when a surety underwrites a bond.

商务财务报表：财务报表通常你生意最多时签承保项目加权债券。

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

对于投资者，供应商和贷方来说为持续经营资格做财务报表比为关闭公司做财务报表困难的多。

Examine financial accounting from the viewpoint of both users and preparers of financial statements, emphasizing use of financial statement information to make financing, operating, and investing decisions.

本课程从财务报表的用户和编撰者的角度检查金融会计状况，强调使用财务报表信息去融资，操作，并且做投资决定。

To enhance the quality of audits of group financial statements, the International Auditing and Assurance Standards Board has issued a re-exposure draft of the proposed International Standard on Auditing 600, The Audit of Group Financial Statements .

为了提高集团财务报表审计的质量，国际审计与鉴证准则理事会发布了国际审计准则600号－《集团财务报表审计》的二次征求意见稿。

Step 6. Prepare Financial Statements 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.

第六步：准备财务报表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 6. Prepare Financial Statements 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.

第六步：准备财务报表一旦所有交易的分析、记帐、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 6. Prepare Financial Statements Once all tra actio 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.

第六步：准备财务报表一旦所有交易的分析、记帐、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。

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。