財務報表概要 的英文怎麼說

中文拼音 [cáiwùbàobiǎogàiyāo]
財務報表概要 英文
sfs summary 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...
  • 概 : Ⅰ名詞1 （大略） general outline 2 （神氣） manner of carrying and conducting oneself; deportment ...
  • 要 : 要動詞1. （求） demand; ask2. （強迫; 威脅） force; coerceⅡ名詞（姓氏） a surname
  • 財務 : finance; financial affairs
  • 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
  • 概要 : （多用於書名: 重要內容的大概） essentials; outline; resume; abstract; line; lexicon; general outl...
  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. 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。
  3. This thesis is divided into five parts to discuss, as fellow : chapter one is the essentials of the annotations of accounting reports. this part have carried on the detailed explanation to annotations and accounting statement annotations, this chapter has also combed regulations and articles of studying the accounting statement with relevant annotations both at home and abroad, find at present domestic to concentrate on accounting statement current situation that annotations disclosure still to research of problem this, and demand to the disclosure that the criterion stipulates to explain, are still at more low - grade stage

    全文共分為五個部分，各章內容如下:第一章是會計報表附註概述，這一章討論了附註和會計報表附註的涵義，並討論了會計報表附註與財務報表注釋名稱的關系;這一章還對國內外研究會計報表附註相關的規定及文章進行了梳理，發現目前國內對于該問題的研究還集中在對現行會計報表附註披露的現狀，以及對于準則規定的披露要求進行解釋，尚處于較低級的階段。
  4. The materiality concept states that a company must perform strictly proper accounting only for items and transactions that are significant to the business ' s financial statements

    重要性概念是指公司必須僅對那些對其財務報表有重要意義的項目和業務進行適當的會計處理。
  5. Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement

    財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用於過濾篩選不重要的會計數據，以節約信息生產成本，並增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，並有效率且有效果地完成審計任務。
  6. 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。
  7. Sfs summary financial statements

    財務報表概要
  8. The paper introduces the financial risk conceptions and theories, then discusses the recognition and analysis of financial risk of enterprise. the paper analyzes the method against the business enterprise financial risk in detail, including strategy and system. on the basis of experiences internal and external, the paper designs an early warning system structure, breach system and model of financial risk that meets the concrete characters of our country ' s enterprise, and puts forward some relevant counter measures for establishment of early warning system for our country ' s enterprise financial risk, which is the emphasis and difficulty of the paper

    論文首先介紹了有關企業財務風險的概念、理論，然後論述了企業財務風險的識別和分析，如杠桿分析法、概率分析法、財務報表分析法等，接著論文詳細分析了企業財務風險防範的方法，主要探討了企業財務風險防範的策略，財務風險的制度防範，論文借鑒國內外財務預警系統建立的經驗，設計了適應我國企業具體特點的財務風險預警系統的結構與子系統，提出了建立企業財務風險預警系統的相關對策，這是本文的重點和難點。
  9. It ' s argued that our consolidated statement standard should conform to such following features : ( 1 ) concepts used in the standard should meet the requirements of financial accounting framework, thus to indicate the scientific aspect and strictness of standard. ( 2 ) adequate care should be given to the reconciliation of relevance and faithfulness of accounting information. ( 3 ) concerning that there are so many entities operating in different industries in a group, it ' s vitally important to disclose relevant information. ( 4 ) language used in statements should be concise and easily be understood

    本文認為，我國擬制定的合併會計報表準則應當符合以下特徵：一、合併會計報表會計準則所運用的概念應當符合財務會計概念框架的要求，以體現準則的科學性和嚴密性。二、合併會計報表準則應當充分注意會計信息相關性和可靠性之間的協調。三、鑒于合併報表中涉及的企業主體眾多，行業各異，在合併報表中充分披露相關信息尤為重要。
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