财务报表

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是，会计师每年就是有办法为就这些管理阶层给的数字背书，并出具无保留的意见表示这些数字允当表达该公司，也就是他们的客户的财务状况，而事实上他们自己深知过去惨痛的经验告诉他们，这些经过验证的数字与最后可能结算出来的可能会有天壤之别，但却还是仍然使用这种坚定的语言，而从另一方面来说，就算是历史殷鉴在前，投资人却还是相当仰赖会计师的意见，对于会计门外汉来说，他根本就不懂得「该财务报表允当表达」，所代表的真正含意是什么。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是，会计师每年就是有办法为就这些管理阶层给的数字背书，并出具无保留的意见表示这些数字允当表达该公司，也就是他们的客户的财务状况，而事实上他们自己深知过去惨痛的经验告诉他们，这些经过验证的数字与最后可能结算出来的可能会有天壤之别，但却还是仍然使用这种坚定的语言，而从另一方面来说，就算是历史殷鉴在前，投资人却还是相当仰赖会计师的意见，对于会计门外汉来说，他根本就不懂得&该财务报表允当表达&，所代表的真正含意是什幺。

At present, in Taiwan, the criteria of financial accounting system for NPOs are distributed unsystematically over different codes enacted by relevant authorities. For lack of the specified and recognized accounting principle, NPOs have difficulties in expressing financial statements and evaluating performance.

目前台湾非营利组织关於财务会计制度的规范，散乱於各主管机关制定之法规中，在无非营利组织可遵循之专用公认会计原则下，非营利组织在财务报表表达与绩效衡量上产生了相当大的困难度。

The questions we have enumerated should be asked at least a week before an earnings report is released to the public. That timing will allow differences between the auditors and management to be aired with the committee and resolved. If the timing is tighter – if an earnings release is imminent when the auditors and committee interact – the committee will feel pressure to rubberstamp the prepared figures. Haste is the enemy of accuracy. My thinking, in fact, is that the SEC's recent shortening of reporting deadlines will hurt the quality of information that shareholders receive. Charlie and I believe that rule is a mistake and should be rescinded.

我们列举的这些问题必须要财务报表正式对外公布的前一个礼拜提出，这段时间应该足够让委员会了解会计师与管理当局间的差异在哪里，并把问题解决，因为如果时间太紧，将会面临财报发布在即，但会计师与委员会却还在沟通的窘境，这将使委员会迫於压力沦为橡皮图章的老路，时间越赶，准确度就越差，就像是我个人认为，证管会最近缩短财报公布的时程的做法，将严重影响到股东们接收财务资讯的品质，查理跟我认为这样的规定根本就是个错误，应该要立即加以改正。

The questions we have enumerated shouldbe asked at least a week before an earnings report is released to the public. That timing will allow differences between the auditors and management to be aired with the committee and resolved. If the timing is tighter – if an earnings release is imminent when the auditors and committee interact – the committee will feel pressure to rubberstamp the prepared figures. Haste is the enemy of accuracy. My thinking, in fact, is that the SEC's recent shortening of reporting deadlines will hurt the quality of information that shareholders receive. Charlie and I believe that rule is a mistake and should be rescinded.

我们列举的这些问题必须要财务报表正式对外公布的前一个礼拜提出，这段时间应该足够让委员会了解会计师与管理当局间的差异在哪里，并把问题解决，因为如果时间太紧，将会面临财报发布在即，但会计师与委员会却还在沟通的窘境，这将使委员会迫于压力沦为橡皮图章的老路，时间越赶，准确度就越差，就像是我个人认为，证管会最近缩短财报公布的时程的做法，将严重影响到股东们接收财务信息的品质，查理跟我认为这样的规定根本就是个错误，应该要立即加以改正。

The questions we have enumerated should be asked at least a week before an earnings report is released to the public. That timing will allow differences between the auditors and management to be aired with the committee and resolved. If the timing is tighter – if an earnings release is imminent when the auditors and committee interact – the committee will feel pressure to rubberstamp the prepared figures. Haste is the enemy of accuracy. My thinking, in fact, is that the SEC's recent shortening of reporting deadlines will hurt the quality of information that shareholders receive. Charlie and I believe that rule is a mistake and should be rescinded.

我们列举的这些问题必须要财务报表正式对外公布的前一个礼拜提出，这段时间应该足够让委员会了解会计师与管理当局间的差异在哪里，并把问题解决，因为如果时间太紧，将会面临财报发布在即，但会计师与委员会却还在沟通的窘境，这将使委员会迫于压力沦为橡皮图章的老路，时间越赶，准确度就越差，就像是我个人认为，证管会最近缩短财报公布的时程的做法，将严重影响到股东们接收财务资讯的品质，查理跟我认为这样的规定根本就是个错误，应该要立即加以改正。

6 Years working experience in acing, at least 2 years in financial reporting

61548； 6年财务工作经验，至少2年财务报表工作经验

Conducts a financial audit, which is a detailed look at a company's financial statements and documents.

进行财务审计，这是一个详细看看一个公司的财务报表和文件。

Strengthen and confirm participant's purpose and ability of participating in securitisation, prevent the financial institutes from enthusing to be part of CBO market participation or in order to beautify their financial statements but making more financial problems.

加强确认参与者参与证券化之目的及能力，避免金融机构一眛热衷追求参与证券化商品，或为美化其财务报表，而却衍生出更多财务问题、2。

States generally provide the Company Law Company Limited must periodically publish its financial position and operating conditions on a regular basis the annual report and related financial statements, such as business reports, asset charge sheet, profit and loss account, profit allocation table, property, catalogs, etc.

各国公司法一般都规定股份有限公司必须定期公布其财务状况和经营状况，定期将年度报告和有关的财务报表，如经营报告书、资产负责表、损益表、盈利分配表、财产目录等公诸于众，以便加强社会公众对公司的了解和监督，保护股东和债权人利益。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了