1) financial reporting choice
财务报告成本
2) Financial report
财务报告
1.
Study of the analysis system of financial report in enterprises;
企业财务报告分析体系的探讨
2.
Influence of transformation of accounting goals in network era on corporation financial reports;
网络会计目标的转变对企业财务报告的影响
3.
Discuss tactics that practice fraud and precautionof false financial report;
论虚假财务报告舞弊手法及防范
3) financial statements
财务报告
1.
Its contents and modes depend on goals of financial statements.
收益报告是现代财务会计的核心环节,其内容和模式取决于财务报告目标,就财务报告目标的两种主要观点(受托责任观和决策有用观)及与其对应的两种收益报告模式(传统收益模式和全面收益模式)的关系进行了探讨,并认为我国可以凭借会计准则发布的契机,有目标、有步骤地进行深化收益报告模式的改革。
2.
Then some suggesfions on the reformation of models of the conventional financial reports are proposed :to strengthen the laws to enhance reliability;to add forecasted financial statements and more abundant foot-notes after financial statements.
基于财务报告目标的实现,首先分析了会计信息的两大质量特征———可靠性与相关性。
3.
The paper mainly discusses the issues about corporate governance and information disclosure,internal control and financial statements,corporate value and accounting measurement,value management and accountants,and puts forwards the countermeasures for those issues.
论述了公司治理与信息披露、内部控制与财务报告、公司价值与会计核算、价值管理与会计人员的相关问题,并对这些问题提出了应对措施。
4) financial reports
财务报告
1.
On reform of financial reports in network age;
网络时代财务报告变革的探讨
2.
The author discusses personal ideas and views on flaws in financial report at present and points out how to improve financial reports.
笔者就目前财务报告中存在的缺陷以及如何改进,阐述了自己的看法及观点。
3.
Factors that affecting the information quality of the financial reports are analyzed through accounting theories, accounting criterions, the separation of ownerships and management interests, and the driving of benefits.
从会计理论、会计准则、所有权和经营权的分离以及利益的驱动等方面 ,分析了影响财务报告信息质量的因素 ,并在侧重实务性及可操作性上 ,从财务报告分析的技术方法和影响财务报告公允性的特定事项以及如何寻找可能影响财务报告质量的信息等方面 ,提出了财务报告信息质量分析的思
5) Financial reporting
财务报告
1.
Change of Accounting Objectives and Improvement of the Financial Reporting;
会计目标的变化与财务报告的改进
2.
On the Factors Effecting the Quality of Financial Reporting Under Applicable Rationality;
论适应性理性下影响财务报告质量的因素
6) financial statement
财务报告
1.
Ideas about constructing standard system to evaluate quality of financial statements
关于财务报告质量衡量标准体系建设的思考
2.
Because of the professional competition, the risk exacerbation and the development of high-tech, people s expectation of and requirement for the accounting information are continuously increased, and the voice of the users of the accounting information for improving the financial statement is higher and higher.
由于行业竞争、风险加剧以及高科技的发展,人们对会计信息的期望与要求不断提高,会计信息用户要求改进财务报告的呼声越来越高。
3.
This paper expounds the limitation of the financial statement from the compiling foundation, provided information, model and time-delay, and puts forward some measures for the future improvement.
从财务报告的编制基础、提供的信息、模式及其时效性等4个方面阐述其局限性,并分别提出未来应改进之处。
补充资料：成本报告（costingreport）
会计报表中属于企业内部管理的报表，它反映企业生产耗费和产品成本结构、成本升降变动。也是考核成本计划执行结果情况好坏的一种会计报表。成本报表报送的对象为企业职工，各管理职能部门和企业领导，各有关需要成本报表资料的部门。通过了解成本报表资料，企业可以在保证产品质量前提下，做到增产和节支，为降低产品成本作出贡献。企业管理职能部门可以从中了解费用预算执行情况，各项成本变动趋势和成本降低任务完成动态的情况，总结经验，奖励先进，还可以将成本报表资料与其他方面的信息联系起来加以综合分析，为经营决策提供有效依据。企业领导和上级部门利用成本报表资料可以了解企业目前经营状况和成本管理及企业发展趋势，了解企业的贯彻执行国家有关方针的情况。成本报表资料又可为企业领导部门编制下期成本计划提供重要依据。成本报表的编制应与生产工艺过程和企业内部管理要求相适应。工业企业，铁路运输、水上运输等企业都有成本报表。工业企业主要有商品产品成本表，主要产品单位成本表，制造费用归细表等。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条