财务报表

The traditional experience manages the pattern andthe simple statement analysis way disconformity should, have thegeneration by the scientific system statement analysis, provides theessential basis for the related analysis main body managementdecision-making and the control.

传统的经验管理模式和简单的报表分析方式已不相适应，必须代之以科学系统的财务报表分析，为有关分析主体的管理决策与控制提供必要的依据。

Notes to the Financial Statements For the year ended 30 June 2008 28 SHARE CAPITAL AND RESERVES The Group Details of the movements in reserves of the Group during the years ended 30 June 2007 and 30 June 2008 are set out in the consolidated statement of changes in equity.

GOLDEN HARVEST ENTERTAINMENT LIMITED 186 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 28 股本及储备本集团本集团于截至二零零七年六月三十日及二零零八年六月三十日止年度之储备变动详情载述于综合权益变动报表内。

The accounting cycle co ists of some ecific ste as follows: 1. Analyze tra actio and busine documents 2. Journalize tra actio 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period, step 4 to 9 occur only at the end of the accounting period, and step 10 occurs only at the start of the next accounting period.

会计循环包括下面一些特殊的步骤： 1、分析交易过程和商业文书 2、记录交易日志 3、将凭证记入各个帐户 4、确认会计报表平衡，编制试算平衡表 5、编制工作底稿 6、编制财务报表 7、编制调整分录 8、结帐 9、编制结帐试算平衡表 10、制作回转分录注意上述步骤中的第1步至第3步在会计期间发生，步骤4至9仅在会计期末发生，步骤10仅在下一个会计期间开始的时候发生。

I am in charge of overall business accounting ,include export return duties system、electronic tax declaration system and general ledger and so on, meanwhile, examine and verify other accountant's voucher ,and direct and arrange them to do their own work.

负责全盘操作财务报表及进行报表核算，包括出口退税系统、电子报税系统、总账等，同时审核其它会计人员的作业单证，指导并安排其它会计人员的工作。

Finally,this paper analyses the actuality of note to financial statement and the reasons for some problems. Then, give some suggestions to solve these problems.

最后，文章结合我国财务报表附注信息披露的实际情况，分析了我国企业报表附注披露的现状、问题的成因，并且提出了改进的建议。

Not a required financial statement, but widely used as a substitute for the statement of retained earnings.

它不属于要求披露的财务报表，但常用于代替留存收益报表。

The methods of detecting window dressing are industry background analysis, overall analysis of financial statements and the analysis of specific accounts.

会计报表粉饰的识别可以从行业背景分析、财务报表总体分析、具体会计科目分析等方面入手。

This article explains the importance of the annotations of the fiscal report forms from the demands of the fiscal information exposure,the report mode of the companies and the future development tendence of the financial report forms.

针对会计人员信息的充分披露要求和企业报告模式及财务报表的未来发展趋向，阐述了会计报表附注的重要性。

It seems that financial statement distortion can be found everywhere in the world, domestic or foreign , for example ,Enron utilizing the SPV to manipulate the accounting treatment and information disclosure of connected transactions and Yin Guangxia, the famous listed company in China, adopting bald-faced fraud to recognize revenue.

从安然利用特殊目的实体（SPV，Special Purposed Vehicle）操纵关联交易的会计处理和报表信息披露，到银广夏赤裸裸的虚作销售收入，都引发了公众对财务报表会计信息质量的信任危机。会计信息失真成为我国会计界乃至整个经济界关注的焦点之一。

Bachelor degree or above. 5 years working experience includes, 2 years experience working in relevant field.Good knowledge on Accounting and Finance. Good command on English and ERP system and PC skills in word, Excel, PowerPoint.Be familiar with both local and international Accounting Standard and Chinese policy accounting and taxations. Understand ABP business procedures.

本科以上学历，五年以上大型企业经验包括两年以上相关工作经验；财务、金融、企业管理方面的专业知识、良好的英语及ERP系统和电脑知识，如word、Excel、PowerPoint；熟悉国内、国际财务报表准则，及财务与税务方面的法律法规，了解企业内部的业务工作流程。

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。