财务报表

A second complication arising from the merger is that the 1977 figures shown in this report are different from the 1977 figures shown in the report we mailed to you last year. Accounting convention requires that when two entities such as Diversified and Berkshire are merged, all financial data subsequently must be presented as if the companies had been merged at the time they were formed rather than just recently. So the enclosed financial statements, in effect, pretend that in 1977 the Diversified-Berkshire merger already had taken place, even though the actual merger date was December 30, 1978. This shifting base makes comparative commentary confusing and, from time to time in our narrative report, we will talk of figures and performance for Berkshire shareholders as historically reported to you rather than as restated after the Diversified merger.

合并案所引发的第二项影响则是今年报表中秀出1977年的数字与去年提供给各位同一年度的数字有所不同，会计原则要求当像多元零售与伯克希尔这样二个独立个体合并时，所有报告的财务数字都必须假设这两家公司原本就在一起，所以后续呈现所有数字，是假设这两家公司早在1977年就已经合并，虽然真正合并的日期是1978年的12月30日，这样的改变使得比较性的评论很容易产生混淆，因为以往的报告中，我们告诉各位的都是伯克希尔的历史记录，而非依照合并多元零售后重新修正数字。

Firstly,it argues that the network accounting changes three basic accounting assumptions based on the traditional accounting.Secondly,it argues that the network accounting deeply changes accounting on the accrual basis,historical cost,accounting statement and functions of accounting.

一是对传统会计基本理论的冲击，主要表现在会计四项假设中三项假设的变动和改变；二是对会计实务的影响，主要表现在对权责发生制、历史成本计价原则、会计报表、会计职能四个方面的冲击；另外，电子商务的出现也将改变传统财务会计管理模式和促进会计手段的全面创新。

Consolidated accounting statement is one of the difficult problems in financial accounting field.

摘 要：合并会计报表问题是当前财务会计的难题之一。

Balance sheet in hospital is the most important accounting statement.

随着新的医院财务、会计制度的实施，医院会计报表全面更新。

Article 45 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

资产负债表是指反映企业在某一特定日期的财务状况的会计报表。

Article 58 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。

Provide Project Head and BG Financial Management with monthly reporting, analyzing actuals VS budget for project expenses.

为项目负责人及总部财务提供每月项目支出与预算的对比报表。

In this text, it emphasizes the profit as the key for all researching, chooses the financial indicatrix for window dressing identifying connecting with the accounting items of "The Statement of Profits and Lots" directly, and definition the rate of increase of contribution margin as the root node of the decision tree also.

文章中在会计理论研究中，主要强调以报表利润作为研究识别粉饰问题的关键出发点，选取的财务指标主要是与《利润表》中的会计科目直接联系，对识别粉饰分类树的根结点定义为利润总额增长额指标。

Financial software in the initial data entry and initialization statements should pay attention to what issues?

财务软件中初始数据的录入工作和报表初始化应该注意哪些问题？

The fourth part establishes a comprehensive evaluation model match with macro-microeconomic environment of objective dynamic weight .The financial indexes of SSE 50 listed companies are supplied from financial statement of 2004. And the financial indexes are choused with the total index methods of the coefficient variation and Wang-model.

第四部分以上证50指数股上市公司2004年度报表所提供的诸多财务指标为依托，结合变异系数法和汪氏模型筛选出所需财务指标，并配以能与宏微观经济环境相匹配的客观动态权数体系建立上市公司综合评价模型。

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。