法定財務報表 的英文怎麼說

中文拼音 [fǎdìngcáiwùbàobiǎo]
法定財務報表 英文
statutory financial statement
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 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...
  • 法定 : legal; statutory法定安培 legal ampere; 法定貶值 official devaluation; 法定標準 statutory standard...
  • 財務 : finance; financial affairs
  • 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
  1. Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate

    根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。
  2. It is argued that 1 ) the exemption rights party is entitled to the right to apply for bankruptcy except that it secures the debt of someone other than itself with its own property ; 2 ) the credits entitled to exemption rights shall be declared within the expiry set by law, otherwise it shall lose the right of preconsideration ; 3 ) regarding the position of the exemption rights " party at the creditors meeting, the bankruptcy law stipulates that it has no voting power for the meeting ' s decision, but on the other hand, the bankruptcy law also stipulates that the decision is binding on it

    第三部分別除權人的破產申請權與債權申報等問題，文章認為， 1 、別除權人享有破產申請權，但破產人以其財產為他人擔保時，別除權人無破產申請權。 2 、享有別除權的債權也須在法定期限內申報，否則不能優先受償。 3 、關于別除權人在債權人會議中的地位，我國破產法一方面規定其對債權人會議的議案無表決權，另一方面又規定債權人會議的決議對其有約束力，權利與義務不相對應，顯然是對別除權人利益的不當損害，應加以修改，別除權人對與其利益相關的事項應當享有表決權。
  3. Article 42 when an audit institution discovers that an auditee, in violation of the provisions of this law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts

    第四十二條審計機關發現被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料的，有權予以制止。
  4. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  5. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an evaluation of the significant estimates and judgments made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies determined are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed

    審計范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評估法律援助服務局于編制該等財務報表時所作的重大估計和判斷所釐定的會計政策是否適合法律援助服務局的具體情況及有否貫徹運用並足夠披露該等會計政策。
  6. Statutory financial statement

    法定財務報表
  7. The financial information set out above does not constitute the corporation s statutory financial statements. the financial information for the 6 months ended 30 june 2001 and 2000 is unaudited, and that for the year ended 31 december 2000 is derived from the corporation s statutory financial statements for that year, which contained an unqualified auditor s report

    截至二零零一年六月三十日及二零零零年六月三十日的半年度財務資料並未經審核，而截至二零零零年十二月三十一日止的全年度財務資料，則取自公司該年度的法定財務報表，其中載有核數師報告，表明對該等財務報表並無保留意見。
  8. It is desirable for all related insiders and outsiders to discern all potential risk in advance. this paper, with the adoption of special treatment resulted from abnormal financial position as the indicator of financial distress, the univariate variable analysis and multiple variable analysis as the research approach and some financial ratios as variable, tries to find an optimal financial distress prediction model of chinese manufacturing listed companies based on public accounting data. our finding demonstrate that five general financial ratios and three ratios concerning the cash flow have better predicting ability, the erroneous classification ratio are low. these five general financial ratios are earning per share, return on net assets, return on gross assets, growth rate of net profits, growth rate of net assets ; the three ratios concerning the cash flow are net cash flows from operating activities per share, net re - earnable cash flows / current liability, net cash flows from operating activities / net profit

    研究結果表明，在單變量分析中，每股收益、凈資產收益率、總資產報酬率、凈利潤增長率、凈資產增長率這5個財務比率的錯分率較低、預測能力較強；經營活動凈現金流量與凈利潤之比、每股經營現金流量、可重復賺取的現金凈流量與流動負債之比這三個現金流量財務比率對于預測上市公司財務困境具有有效性；多變量分析中，應用費雪判別分析和典則判別分析得到兩個判別模型，在典則判別分析中，應用兩種方法確定所建模型的最佳分界點，檢測證明應用所得兩個判別模型進行財務困境預測的準確率很高。
  9. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。
  10. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。
  11. ( 3 ) owing to not according with the definition of the traditional financial reports essentials, the business of the derivative financial instruments ca n ' t be reflected in the financial reports but to make a simple explain in the financial reports annotations. this makes a huge challenge to the traditional financial reports

    （ 3 ）由於衍生金融工具不符合財務報表要素的定義，因而其交易在傳統的會計報告理論中無法納入財務報表內進行相關反映，而只能作為表外業務在財務報表附註中進行簡單的定性說明，這使傳統的財務報告遇到了極大的挑戰。
  12. Since it is a gradual process for listed companies to plunge into financial crisis, it is desirable to discern the potential risks in advance. this paper, with the adoption of multiple discriminant analyzing approach and logistic regression method, tries to find out optimal variables and financial crisis predicting model for chinese listed companies based on audited accounting data

    本文以滬深兩市上市公司為研究對象，以是否因最近兩年連續虧損而被實行「退市風險警示」 ，界定其是否陷入財務危機的標志，運用多元判別分析的方法，採用涵蓋上市公司財務狀況各個方面的多個變量，利用各上市公司已經審計的財務報表中的財務數據，尋找盡可能準確的預測上市公司財務危機的變量和預測模型。
  13. While ， if this case lasted so on there should be no profit for these civil insurance companies because of the competition from outside now. in this theme the writer has raised some proposals for the risk management pre - underwriting process in micro & macro area after the analysis of the process and take much on the decision of loss - control which is the most difficult process for most of insurance companies. the writer has also hoped that this analysis would benefit those people who are on the duty of loss - control ， and through the introducing of the ideas of loss - control and the details about this process to improve the interior control ， and hoped that these ideas would promote the risk management before they accepted one business ， so they can upgrade their brand value and make more profits

    為此，本文在分析了目前國內財險公司風險管理現狀的基礎上，首先介紹了風險、風險管理的相關理論，包括風險的定義及分類、風險管理的沿革及定義、保險與風險管理的關系等內容，並強調了財險公司進行承保前風險管理的必要性和重要意義，隨後分析了財險公司承保前風險管理的基本流程? ?風險識別、風險分析及風險管理決策，並對這個過程中最為重要也最為困難的一個流程? ?風險識別進行了重點介紹，對財務報表分析法、流程圖法、損失統計分析法等具體方法都進行了較為詳細的介紹，並列舉了重慶平安對輕軌進行承保前風險評估的案例。
  14. Among these irregular behaviors, there exist some things much the same, like overdrawing fund, legal persons exchanging stock in name of individual, intermediary institutions putting forward fabricated certifications, listed companies showing fabricated financial statements and market controlling, issuing stock by chief, exchanging stock irregularly, expanding fabricated information, etc. nearly twenty accounting rules have been decreed so far since the first accounting rule was declared in 1997 in china

    中國證券市場出現的違法、違規行為具有一定的同質性，主要表現為透支挪用資金、法人投資者以個人名義炒股、中介機構出具虛假證明、披露虛假財務報表、市場操縱、欺詐發行、內幕交易、虛假消息等。我國自1997年公布第一個會計準則以後，至今為止已頒布了近20個準則，不斷修訂《公司法》 、 《證券法》等各種監督法規，但仍然無法徹底制止財務報告舞弊案例的發生。
  15. This paper introduces america ' s accounting for corporate divestitures - accounting principles, accounting dealing methods, the definition of " measuring date " and " disposal date ", the determination of gain or loss, the scope of costs directly or indirectly related to the disposal, income taxes paying and financial reporting methods, and put forwards some advice on the accounting for our enterprises ' divestment at present

    摘要本文介紹了美國關于公司剝離的會計原則、會計處理方法， 「計量日」和「處置日」的定義，剝離損益的確認原則，資產處置的成本的范圍，剝離收益稅和財務報表方面的規定；最後對我國當前企業資產剝離的會計處理提出了一些建議。
  16. The data that business charter yearly check needs to offer has : photocopy of yearly check application form, investor id if is contributive of factitious unit the accredit that photocopy of id of rules of, company, legal representative, legal representative signs and issue the business charter photocopy that those who need to offer is yearly check of course of unit of investment certificate of code of a power of attorney, origanization construction,

    營業執照年檢需要提供的資料有：年檢申請表、投資人身份證復印件如出資人為單位的需提供的是投資單位經過年檢的營業執照復印件、公司章程、法定代表人身份證復印件、法定代表人簽發的授權委託書、組織機構代碼證書、上年期末財務報表及工商部門要求的其他資料。
  17. According to the deficiency consisting in the present stock choice of the investment company in our country, the paper emphatically analyses the limitation of the basic analysis theory in the stock choice and depending on it forms a special theory of the stock choice for the investment company from the following six aspects such as the macro factors and line factors, the financial state, the growth nature, the financial leverage and operating leverage, the corporate value and the predicting warn of the corporation operating to research and explore by the qualitative analysis method and the quantitative analysis method

    本文從我國目前投資公司股票選擇理論存在的不足之處入手，重點分析了原有基本分析理論在股票選擇中的局限性，從如下六個方面，即宏觀及行業因素、財務報表、成長性、財務杠桿和營業杠桿、公司的價值和公司經營失敗的預警分析，結合定性分析和定量分析的方法進行了研究和探討，形成了獨特的投資公司股票選擇理論。
  18. According to the consistency principle, accounting records and financial statements shall be prepared according to stipulated accounting methods, and accounting information of enterprises must be comparable and convenient to be analyzed

    根據一致性原則，會計核算和財務報表應當按照規定的會計處理方法進行和編制，會計信息應當具有可比性並便於進行分析。
  19. Basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with statements of standard accounting practice issued by the hong kong institute of certified public accountants and the disclosure requirements of the rules governing the listing of securities " gem listing rules " on the gem of the stock exchange

    備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會頒布之會計實務準則及聯交所創業板證券上市規則創業板上市規則之披露規定而編制。此等財務報表乃根據歷史成本法編制。
  20. This dissertation ’ s sample is the chinese listed company ( 718 ) with a financial report data of 1998 - 2003 and other conditions. it selects six indexes, with the method of factor analysis, to compute a " growth factor ". it analyze the growth rate of " growth factor ", and divides this 718 listed companies into 4 types, respectively they are stable growth company, fluctuate growth company, stable negative growth company and fluctuate negative growth company, and also robustness to the

    本文將符合樣本研究條件的718家中國a股上市公司，用其1998年到2003年的財務報表數據，選取了六個指標變量，通過主成分分析的方法，計算出一個「成長性因子」 ，對「成長性因子」的增長率進行了統計分析，把這718家上市公司分成了四類，分別是穩定增長公司、波動增長公司、穩定負增長公司和波動負增長公司，並對該分類的有效性進行了相關的驗證。
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