財務報表目的 的英文怎麼說
中文拼音 [cáiwùbàobiǎomùde]
財務報表目的
英文
for financial reporting purpose- 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...
- 目 : Ⅰ名詞1 (眼睛) eye 2 (大項中再分的小項) item 3 [生物學] (把同一綱的生物按彼此相似的特徵分為幾...
- 的 : 4次方是 The fourth power of 2 is direction
- 財務 : finance; financial affairs
- 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
- 目的 : purpose; aim; goal; objective; end
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The main work of article is calculating and analyzing the dcr of the financing of " non - addictive anodyne epibatidiue " & " timozuoan " roject with the employment of the financial report and the materials of this line and the analysis of project ' s currency flow, and employing popular project financing theory and methods in the concrete activities of project financing
本文研究進行的主要工作是:通過運用zk藥業公司財務報表及行業資料,結合項目現金流量分析,對項目「非成癮性鎮痛藥epibatidiue 」和項目「替莫唑胺」的dcr進行計算及分析,綜合性地將一些現行的項目融資理論及方法運用於具體的項目融資活動中。Under the strategic m & as, the merging company can identify significant features of the target company, therefore lessen the circumscription of search ; after completion of first selection of target company, the merging company should analyze its fundamental information carefully ; moreover, as open messages of listed - company, financial statements should be analyzed carefully too. though principal components analysis the merging company can evaluate the operating result of the target company so synthetically as to master its operating condition precisely
在戰略性並購中,主並公司可以利用logistic模型識別出目標公司的顯著性特徵,從而縮小搜索范圍;完成目標公司的初選后,對其基本情況作詳實的分析,此外,財務報表作為上市公司對外公開的資料,也作了重點分析;利用主成份評價方法可對目標公司經營業績進行綜合評價,更能準確地掌握其經營狀況。In this part, i point out that fsi is a kind of responsibility insurance, which is different from cpas ’ responsibility insurance and directors ’ responsibility insurance
故而,筆者認為要真正解決該問題,在目前看來,財務報表保險制度是最佳的解決方案。At present, it brings about some problems of finance, such as bankruptcy " s limitary comfirmation, basis for target " s evaluation and choice, the accounting operation of action on bankruptcy and merging, analysis on financial statements and financial problems
破產兼并中存在的財務問題主要有:破產界限的確立問題、目標企業價值評估方法及選擇問題、企業破產兼并的會計處理方法及對目標企業財務報表與財務問題分析。The accounting policies and basis of preparation used in preparing the interim accounts are consistent with those used in the audited financial statements for the year ended 31 december, 2004 except as described below
除下文所述者外,于編制中期賬目時採用的會計政策及編制基準乃與截至二零零四年十二月三十一日止年度經審核財務報表所採用者一致。It finally describes the current state of security investment analysis in our country in order to illustrate the importance of the basic analysis for financial statement of the company
最後對我國目前證券投資分析的現狀進行描述。以此說明對基礎面的分析特別是對公司財務報表這一層次基礎面分析的重要性。Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為:企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍;採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型,收益額以凈利潤、現金凈流量為主,收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導,折現率堅持不低於無風險報酬率等四項原則,系數以回歸方程的測算為主;市場法中參照物企業選取應以同行業企業為基準、擴大數據來源,注重評估比率可靠性驗證、利用多種比率的配合等。The sub - committee reviews the hkma s financial statements, and the composition and accounting principles adopted in such statements. it also examines and reviews with both the external and internal auditors the scope and results of their audits
審核委員會負責審查金管局的財務報表,以及編制財務報表所採用的組成項目與會計原則,並會連同外部及內部審計師審查及檢討其審計范疇與結果。The database should be used primarily to provide immediate infomation for manager to manage their process, product production ; secondly to report progress to senior management on sucess ( or therwise of their strategy ) and the achievement of objectives ; and at a third level. production of finacial reports
數據庫主要用來向管理者提供最新信息,以利於他們控制流程,管理產品生產;其次向高級管理層報告目標的成功與實現情況,並編制財務報表。The database should be used primarily to provide immediate information for managers to manage their processes, product production ; secondly to report progress to senior management on suocess ( or otherwise of their strategy ) and the achievement of objectives ; and at a third level, production of financial re ? ports
數據庫主要用來向管理者提供最新信息,以利於他們控制流程,管理產品生產;其次向高級管理層報告目標的成功與實現情況,並可編制財務報表。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。Financial expenses accounting is a comprehensive one on chinese financial statements and accounts for several kinds of transactions
摘要我國財務報表中的「財務費用」是一個綜合性科目,核算內容涉及多種會計業務。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。Topics to cover include the time value of money, net present value and other investment criteria ; use of discount cash flow for investment decision ; risk and return of investment ; project analysis, corporate financing, capital structure ; financial statement analysis, financial planning ; working capital management ; cash and inventory management ; risk management
涵蓋的主題包括金錢的時間價值,凈現值和其他投資準則;運用現金流量貼現法作投資決策;風險及投資回報,項目分析,合作融資,貨幣結構;財務報表分析,財務計劃;營運資本管理;現金和存貨管理;風險管理。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。I planned and performed my audit so as to obtain all the information and explanations which i considered necessary in order to provide me with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement
我在策劃和進行審計工作時,均以取得一切我認為必需的資料及解釋為目標,使我能獲得充分的憑證,就該等財務報表是否存有重要錯誤陳述,作合理的確定。New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective
新準則在內容上有六大創新:即會計目標融決策有用論與受託責任論為一體;權責發生制確定為財務會計的一項基本假定;單獨系統地明示會計信息質量要求;利得、損失首次納入財務報表要素;全面系統規定會計計量屬性;以會計假設、目標和對象為起點構建在本準則。This means that qianbao is the continuing entity for financial reporting purposes
這意味著錢保為了財務報表目的是一個持續的實體。And financial makeup oriented asset recombination ( fmoar ) is one of the factors disturbing the regular operation of security market and hindering the establishment of modern corporate system. fmoar refers to the mushrooming of account profit in short term mainly by affiliated transactions, the principal purposes of which rest with getting out from " pt " or " st " group, holding the rights of allotment of shares, raising stock price and maintaining the qualification of being listed instead of optimization of corporate structure
報表性資產重組是通過上市公司關聯方(特別是上市公司的母公司)之間的關聯交易,在極短的時間內迅速增加財務報表上的賬面利潤,其最終目的是希望利用這種財務報表的改善來「摘帽」 、保配、哄抬股價或者保住上市資格,而不是在財務報表改善之後進一步優化公司的資產結構,增強企業競爭力。Revenue usually is the largest single item in financial statements and studies indicate that revenue recognition is the single largest category of financial statement restatements. consequently, issues involving revenue recognition are among the most important. and the most difficult. that standard setters and accountants face. recently, early revenue recognition has received the attention of standard setters
收入通常是企業財務報表中的最大的一個項目。與收入確認有關的問題是會計準則制訂者和會計人員面對的最為重要,或許也是最為困難的問題之一。近年來全球證券市場上出現的眾多財務舞弊案中,利用收入確認做文章的不在少數。分享友人