損益報表 的英文怎麼說

中文拼音 [sǔnyìbàobiǎo]
損益報表 英文
income statement
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 報 : Ⅰ動詞1 （告知; 報告） report; declare; announce 2 （回答） reply; respond; reciprocate 3 （答謝）...
  • 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
  • 損益 : 1. （減少和增加） increase and decrease 2. （賠和賺） profit and loss; gains and losses
  • 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
  1. Contents of this course include : basic concepts of financial management, atternative forms of business organization, financial statement analysis, break - even analysis, operating & financial leverages, managing working capital, short - term financing, financial mathematics, capital budgeting & risk, discounter - cash - flow model, fundamentals of securities valuation, cost of capital, capital structure, dividend policy, long - term financing, leases, mergers & acquisitions, holding companies, restructure and liquidation

    課程涵蓋了財務管理的基本概念，企業組織型態，財務報表分析，損益平衡分析， ?桿原理，營運資金管理，短期融資，財務數學，資本預算及風險，現金流量折現模型，證券評價基礎，資金成本，資本結構，股利政策，長期融資，租賃，並購，握股公司，重整及清算等重要課題。
  2. Vertical analysis shows the relationship of each item in a finan ? cial statement to its total assets on the balance sheet and net sales on the income statement

    縱向分析揭示了財務報表各項與整體的關系。這里的整體指資產負債表的總資產和損益表的凈銷售收入。
  3. Now, fasb, asb and iasc have been done prominent achievements in this field : to improve the traditional income statement, and report the comprehensive income. then - experiences give us so much help

    美國、英國以及國際會計準則委員會在這一領域的改革做出了巨大的成就：改進傳統表，編報全面收益報告，將已確認的利得和損失納入收益報告。
  4. In response to comments received through the consultation process the revised standard gives preparers of financial statements the option of presenting items of income and expense and components of other comprehensive income either in a single statement of comprehensive income with subtotals, or in two separate statements ( a separate income statement followed by a statement of comprehensive income )

    作為對徵求意見期間收到的反饋信息的回應，修訂后的準則允許報表編制者選擇將所有的收入、費用項目以及其他綜合收益的組成部分放入同一張帶小計的綜合收益表，或者是放入兩張單獨的報表（損益表和全面收益表） 。
  5. Accountant pro is the most flexible accounting solutions in hong kong. build in multi - companies, multi - currency and multi - level password. bilingual display and print out format

    入數后自動建立傳票，更新帳戶記錄，並附專案損益報表。
  6. Proof of financial standing of the company ( latest audited profit and loss account, profit tax return, etc. ) ; and

    公司經濟狀況的證明文件（最近經審計的損益賬及利得稅報稅表等） ；及
  7. Income proof, such as employer s return of remuneration and pensions to inland revenue department i. r. 56b, tax demand note, pay slips, properly signed profit and loss accounts for business, etc

    收入證明，例如徵稅單糧單香港稅務局的雇員薪酬及退休金申報表i . r . 56b ，以及簽署妥當的損益計算表等
  8. Income proof, such as employer s return of remuneration and pensions form to inland revenue department i. r. 56b, tax demand note, pay slips, properly signed profit and loss accounts for business, etc

    收入證明，例如徵稅單糧單僱主為雇員填報的薪酬及長俸報稅表i . r . 56b ，以及簽署妥當的損益計算表等
  9. Article 31 aside from preparing expense and income report in substitution for the profit and loss statement and the statement of appropriation for profits and losses, the financial reports of a membership type stock exchange shall be governed mutatis mutandis by the preceding article

    第31條會員制證券交易所之財務報告除以編制收支報告表替代損益表及盈虧撥補表外，準用前條之規定。
  10. This course explores the broader areas of financial accounting - accounting information, the balance sheet, the income statement, depreciation, accounting for inventories, financial statement analysis and introductory auditing

    本課程廣泛介紹財務會計專業知識會計數據，資產負責表，收益報表，損耗，存貨會計，財務報表分析和審計入門。
  11. Article 50 according to the requirements of the company registration authority, a company shall accept the annual examination within the fixed time, and submit an annual examination report, an annual balance sheet, a profit and loss statement and a copy of the business license of enterprise legal person

    第五十條公司應當按照公司登記機關的要求，在規定的時間內接受年度檢驗，並提交年度檢驗報告書、年度資產負債表和損益表、 《企業法人營業執照》副本。
  12. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  13. A when the underwriter submits the application, it is required to post its most recent prospectus on the web site of securities futures institutes www. mops. tse. com. tw after gtsm examines the application, the following information will be disclosed on gtsm web site for 5 business days and on the 6th day, it is allowed to begin trading www. gretai. org. tw : - stock code, company name, name of the chairman and the president, market capitalization, major operating items, major products, past 5 years of simplified income statements and balance sheets

    2 .經櫃臺中心審核完畢后，將公司概況資料，包括股票代號公司名稱董事長總經理實收資本額主要營業項目主要產品最近五年簡明損益表最近五年簡明資產負債表等資料，于櫃臺中心網站之興櫃股票項目網址為： http : www . gretai . org . tw向大眾揭示五個營業日，在第六個營業日就可以開始報價交易。
  14. To supervise the finance department and prepare monthly departmental and company profit and loss reports and balance sheets

    管理財務部並完成部門和公司的損益月報和余額調節表。
  15. Gaap - generally accepted accounting principles. rules set by the financial accounting standards board ( fasb ) that govern how to prepare financial statements like the balance sheet and income statement

    公認會計準則-是一套由財務會計標準委員會建立的準則，規定如何建立財務報表，如資產負債表和收益表/損益表
  16. The primary financial statements are the ? balance sheet, ? income statement, ( 3 ) statement of cash flows, and ? statement of changes in financial position

    基本的財務報表有：資產負債表；損益表；現金流量表；財務狀況變動表。
  17. The value created by enterprise every year is the residual income, from which all costs should been deducted, and it still could not be depicted by traditional evaluation systems vividly, such as roe and eps. the main defects lay on two aspects. one is that only the debt capital is directly considered to the gain - or - loss of that year

    主要缺陷在以下兩方面： （ 1 ）傳統指標的計算只有債務資本成本計入損益表，而權益成本被忽視了，從而導致成本的計算不完全，因此無法判斷公司為股東創造的價值的準確數量； （ 2 ）傳統指標的計算以會計報表信息為基礎，而會計報表信息由於其固有的缺陷對公司業績的反映本身就存在部分失真。
  18. Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements

    第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失，不能在合併財務報表中全額抵銷的，該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。
  19. Historical cost principle, realized - matching principle and conservative principle in traditional income statement have showed their disadvantages ; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. this reform has been the tide

    傳統損益表的歷史成本計量屬性、實現?配比原則、謹慎性原則等方面已暴露出明顯的不足，由此，世界各國的會計準則制定機構紛紛提出改進財務業績報告的建議，改革收益表呈報模式已成為大勢所趨。
  20. For example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate profit for their interests

    上市前為提高發行價格對財務報表進行粉飾；上市后為了取得配股資格或避免連續3年虧損被摘牌進行盈餘調節；另外上市公司經理人員從自身利益出發也趨向于拉高利潤。
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