1) Sham Accounting Statement
虚假会计报表
1.
Research on Review of the Sham Accounting Statement;
虚假会计报表的审阅问题研究
2) false count report
虚假财会报告
1.
Meanwhile,false count reports are also rampant because the risks and costs are low.
某些企业为了获取非法的政治利益和经济利益,常常有意提供虚假财会报告。
4) spurious financial statement
虚假财务报表
1.
As a great enemy of capital market,spurious financial statement affects fair competition of quoted corporation seriously.
虚假财务报表严重影响了上市公司的公平竞争,是资本市场的大敌。
5) 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
6) 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traditional costing methods, the alternatives of accounting procedures and methods, the changes in price and the out-of-date disclosure of the accounting statements.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
补充资料：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权：会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定《会计法》 第10条
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