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1)  financial statement distortion
会计报表失真
2)  accounting information fault
会计失真
3)  accounting report
会计报表
1.
On correlation of accounting report of hospitals;
医院会计报表的相关性问题
2.
Discussion on the influences of explanatory note of accounting report on financial analysis;
会计报表附注对财务分析的影响
3.
The audit of company s accounting report;
企业年度会计报表审计研究
4)  accounting statements
会计报表
1.
Facing so many lenders,the bank can scientifically analyze and judge the enterprise s debt paying ability through enterprise s accounting statements so as to decide whether provide a loan.
市场经济的发展把银行推向市场 ,面对众多的贷款者 ,银行可通过企业的会计报表资料运用科学计算方法分析判断企业的偿贷能力 ,决定是否给予贷
2.
This article discusses the influence of accounting statements on the quality of accounting information from the following six aspects: the subjectivity, the incompleteness and insufficiency of the accounting statements, traditional costing methods, the alternatives of accounting procedures and methods, the changes in price and the out-of-date disclosure of the accounting statements.
针对现行会计报表的特点,分别从会计报表的主观性、会计报表内容不完整不充分性、传统成本计算方法、会计处理程序和方法的可选择性、物价变动因素、会计报表披露不及时性等六个方面分析会计报表对会计质量的影响。
3.
This article gives the definition of the decoration of accounting statement, analizes the various motivations of the accounting statement according to contents of the accounting statements.
文章从企业会计报表的涵义入手 ,从现实情况引出了会计报表粉饰的涵义 ,分析了会计报表粉饰的各种动机 ,最后文章提出了会计报表粉饰防范的几点建
5)  accounting statement
会计报表
1.
Compiling method for annotations of accounting statement in small and medium-sized enterprises;
中小企业会计报表附注的编制
2.
Several Points for Attention in the Teaching of Accounting Statement;
会计报表教学中应注意的几个问题
6)  financial statement
会计报表
1.
Understanding on making explanatory notes of financial statement;
对编制会计报表附注的认识
2.
The paper also discusses the items on taxing in financial statements for enterprises and analyzes the status disclosed.
根据企业税收在企业会计中的反映内容,说明企业税收对企业资产、经营成果以及现金流量的影响,阐明企业纳税在会计报表中揭示的内容,并就其揭示情况加以分析。
3.
Editing of financial statement divide into articulated concept and non-articulated concept.
会计报表的编制分为环接观念与非环接观念。
补充资料:外币会计报表(foreigncurrencystatements)
  以外国货币为记账要位币编制的会计报表。我国《企业会计准则》规定,企业向有关部门报送的报表要用人民币编制。因此,任何以非人民币编制的会计报表都称为外币会计报表。美国财务会计准则委员会第52号公告对外币会计报表所下的定义为:运用不属企业报告货币的记账本位币作为计量单位的会计报表。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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