财务状况

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。

This paper explains and analyzes the balance sheet of construction enterprise from four aspects of the generalness,structure,financial ratio and important objects of the balance sheet ,advances the explanation methods,which make the users of the balance sheet understand the financial situation and management result from the balance sheet of construction enterprise.

从资产负债表总体、结构、财务比率、重点项目4个方面对施工企业资产负债表进行了解读、分析，提出了解读的方法，使报表使用者能从施工企业资产负债表中了解企业的财务状况和经营效果。

Risks will be limited in range of receivability and restraining after adopting some measures.Finally, financing is planned in the project.

最后，方案对本项目的融资进行了规划，对创业后前5年的财务状况进行了预计，并用财务指标对经营的预期效果进行了分析评价。

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。

This thesis analyzes the listed companies' current financial standing,taking into consideration the external social economic factors,enterprises' internal economic state,the authenticity of financial data, as well as the rationality of analysis methods,and works out a financial analysis indicator system for listed companies,which,with concrete indicator figures,reveals the listed companies' debt paying ability,operating ability,profit-making ability and the ability to ensure sustainable development in addit...

施国柱；上海电视大学金融与会计系上海；文章通过分析我国上市公司现时的财务状况，并充分考虑外部社会经济因素、内部企业经济因素、会计信息的真实性因素以及分析方法的合理性因素等问题，设置出一套完整的上市公司财务分析指标体系，用具体的指标数值来全面揭示上市公司的偿债能力、营运能力、盈利能力和可持续发展能力，以真实反映上市公司的经营绩效，并客观地做出科学评价。

Stratospheric but heavily dependent on financial performance, these have raised the rates others must pay, often with no clawback if things go wrong.

公司财务状况决定股东们的生死，如果公司财务形势恶化，那么所有的投资都将付之东流。

Improve the financial statements---As forfaiting is the discounting without recourse,foreign exchange has already been received earlier.

改善财务报表----由于福费廷业务是无追索权的贴现，可以视为已经实际收汇，增加当期现金流量，减少应收帐款，优化财务状况。

Sometimes you are financially sound and sometimes you need money for meeting your financial demands.

有时候你的财务状况很好，有时你需要钱满足您的财务需求。

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。