財務報表列報 的英文怎麼說

中文拼音 [cáiwùbàobiǎolièbào]
財務報表列報 英文
presentation of financial statements
  • 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...
  • 列 : Ⅰ動1 （排列） arrange; form a line; line up 2 （安排到某類事物之中） list; enter in a list Ⅱ名詞1...
  • 財務 : finance; financial affairs
  • 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
  1. Adopting pattern or document embedding form, screencode can embed information of printer user, print time or the code of print equipment in paper via printing. on one hand it is in favor of investigation channels of information drain, on the other hand it can certificate the authenticity and primitivism of the financial statements or financial documents

    採用背景方式或文字埋入方式將列印者，列印時間或列印設備代碼埋入在紙面上，一方面可有利於追查信息流失的渠道，另一方面可做到對紙介質的財務報表，金融來訪單據等的真實性，原始性的認證。
  2. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  3. The balance sheet lists the quarterly statement containing the capital and debt of a company, and it shows the operation state and financial state of a company

    資產負債表列出了公司資產和負債的財務報表，能顯示一個公司的經營狀況和財務狀況。
  4. The new digital press targets commercial and data processing print services markets, offering new levels of performance in short - run production as well as in full color vi and customized printing for billing, transactional and direct marketing applications

    作業多樣，質量超絕按需列印書籍目錄小冊子直郵插頁銷售網點的材料推銷宣傳品報表及財務報告以及圖文並茂的廣告。
  5. G to review the company s annual and interim financial statements before submission to the board, focusing particularly on : -

    G在提呈予董事會前審閱本公司的年度及中期財務報表，並特別針對下列事項：
  6. They can included with other liabilities on the balance sheet, ignored, or dis i closed in the footnotes to the financial statements, depending on their materiality and probability of occurrence

    或有負債是一種潛在的負債，是難以預料的開支，根據或有負債的重要性或發生的餓概率，他可以在資產負債表上列示在其他的負債中，或在財務報表的附註中提示，或忽略不管。
  7. The publication of ias. 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements

    1修訂稿的發布標志著iasb與美國財務會計準則委員會（ fasb ）聯合進行的財務報表列報相關內容的復核和協調項目第一階段的完成。
  8. But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure

    從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。
  9. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
  10. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  11. 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。
  12. Chapter 3 : comparing and analyzing the chinese and foreign accounting standards in information disclosure. in terms of listed categories in the * accounting reports, author analysis four aspects of accounting reports. they include the accounting reports of partial information, the accounting reports in reflecting the performance of social responsibilities, intangible assets measurement and disclosure and derived information disclosure of financial tool

    第三章：中國會計準則與外國會計準則在信息披露方面的比較分析在財務報表的列報方面，筆者主要進行了分部信息的會計報表，反映社會責任履行情況的會計報表，無形資產計量和披露和衍生金融工具信息的披露共四個方面的比較。
  13. Ii hkfrs 5 and hkas 1, 24, 32 and 39 affect certain presentation and disclosure of the financial statements

    Ii香港財務報告準則第5號及香港會計準則第1 ， 24 ， 32及39號影響財務報表之若干呈列及披露。
  14. This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision

    外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能，運用決策論、控制論、系統論和價值論等相關理論，緊密結合國有控股企業集團財務管理和會計信息系統的實際，採用定性與定量相結合、歸納推斷的方法，層層深入，列舉案例，對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究，推論出科學完善的現代國有控股企業集團會計信息系統的構架，並得出如下結論：第一，會計信息是企業管理信息的核心，會計信息系統是企業決策的強有力的支持系統。
  15. The second phase, which has already begun, is examining more fundamental questions about the presentation of information in financial statements and the iasb expects to publish a discussion paper on the subject within the next six months

    第二階段目前也已經開始，在這一階段，雙方將研究財務報表信息列報方面更為原則性的問題， iasb期待在未來六個月中能就這一主題發布徵求意見稿。
  16. Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards " hkfrs " issued by the hong kong institute of certified public accountants " hkicpa ", which also includes hong kong accounting standards " hkas " and interpretations approved by the hkicpa, and are prepared under the historical cost convention

    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香港會計師公會頒布之香港財務報告準則香港財務報告準則亦包括經香港會計師公會批準之香港會計準則香港會計準則及詮釋而編制，並根據歷史成本法編制。于回顧年度內，本集團采納與其業務有關之下列新香港財務報告準則。
  17. Demonstrating its ongoing commitment to the production print industry, fuji xerox today announced the launch of the docucolor igen3 digital production press, the industry - leading digital full - color production press that boasts blazing speeds up to 100 pages - per - minute with print quality rivaling offset presses

    而docucolor igen3 "愛將"生產型彩色商業列印系統在生產，還是利潤方面均符合這些要求，可使彩色書籍個性化的營銷手冊財務報表等短版列印更具成本效益。
  18. Presentation of financial statements

    財務報表的呈列
  19. Article 32 a business, unless newly established, shall prepare comparative financial statement for two consecutive years by disclosing the amounts in both the current year and previous year

    第32條年度財務報表之格式，除新成立之商業外，應采二年度對照方式，以當年度及上年度之金額並列表達。
  20. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements

    審計工作還包括評價管理層選用會計政策的恰當性和作出會計估計的合理性，以及評價財務報表的總體列報。
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