财务报表

The auditors shall be responsible for such result on the condition that the auditors failed to find out the important misreport and non-report on the financial statements of the audited units in auditing, thus to cause losses to the investors due to use of false financial information.

如果被审计单位的财务报表存在重要的错报漏报，审计人员经审计却没有查出这种错报漏报，从而使投资人因利用错误的财务信息而遭致损失，这种后果审计人员是要承担的。

In the final part of the article, expounded Waldock analysis and financial analysis, Du Pont system and the use of these two methods on ZTE's financial statements for the analysis, Finally, according to analysis of their own conclusions.

在文章的最后一部分，阐述了沃尔分析法和杜邦财务分析体系，并利用这两种方法分别对中兴公司的财务报表进行了分析，最后根据分析得出了自己的结论。

HIGHLY KNOWLEDGEABLE IN HANDLING GENERAL ACCOUNTING, TAXATION AND OTHER REPORTORIAL REQUIREMENTS WITH THE GOVERNMENT BUT NOT LIMITED TO MONITORING OF RECEIVABLES/PAYABLES, AND PREPARATION OF FINANCIAL STATEMENT.

擅长关于财务、税务、以及其他政府和相关单位要求的报告的要求等，但不限于应收/应付帐款及财务报表的准备等。

The aim of this course is to introduce students to contemporary methods of financial statement analysis and accounting-based valuation. Special emphasis will be put on(1) the interrelation between valuation theory and accounting

上市公司财务分析是以介绍理解和分析上市公司财务报表的一般程序和方法为主要内容的一门学科。

The primary financial statements are the （1）balance sheet,（2）income statement （3）statement of cash flows and （4）statement of changes in financial position.

基本的财务报表有：（1）资产负债表；（2）损益表；（3）现金流量表；（4）财务状况变动表。

In the financial statement system of the enterprises of posts and telecommunication,the analysis shows that the statement of cash flows is favourable to the policy making,the management and the exchange of international economy.

通过对比分析，研究了财务状况变动表和现金流量表的内在联系，剖析了两者的结构和编制方法，并结合邮电通信企业财务报表体系，指出了现金流量表更有利于企业决策、管理及国际经济往来的优势。

S the knowledge of finance has its field extended and progressed, many corporations have tried to apply all kinds of methods to transfigure financial statements or invest in financial derivatives of high leverage.

bstract：财务金融日新月异，造就了许多公司企业运用各式各样的方法美化财务报表或投资於高杠杆的金融商品。

Through the example of the case, we find that the effect to the cash flow of different accountancy norm is unobvious. This illustrates that two kinds of disparities at this aspect were little.

从案例公司财务报表的财务比率看，不同的会计准则对现金流量表的影响是不明显的，说明两种准则在这方面的差距已经不大了。

"Window dressing" techniques can make statements and ratios look better.

采用一些技术上的手段可能会粉饰财务报表和财务比率，使其看起来很漂亮。

Relevant data indicates that there are an increasing number of listed companies that change their auditors in recent years. It includes not only normal change but also abnormal change for good audit opinions and tries to prettify their financial statements.

据有关资料显示，近年来我国上市公司变更审计机构的现象逐年增加，这其中既包括了正常的审计机构变更，也不乏通过变更审计机构购买审计意见、粉饰财务报表、掩盖虚假财务信息的情况，而上市公司的许多问题也就随着审计机构的变更掩藏下来。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。