accounting statement 中文意思是什麼

accounting statement 解釋
管帳報表
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • statement : n. 1. 陳述，聲明，聲明書。2. 【法律】供述；交待。3. 【商業】貸借對照表；（財務）報告書。
  1. The approaches to environmental accounting statement

    環境會計報告方法探討
  2. Probe and analysis of theory of consolidated accounting statement

    合併會計報表理論的探析
  3. Compilation of offsetting entry in consolidated accounting statement

    合併會計報表抵消分錄的編制
  4. Marketable securities shall be accounted for according to histori ? cal cost as obtained and be shown in book balance in accounting statement

    有價證券應按取得時的實際成本記帳，應當以帳面余額在會計報表中列示。
  5. Compilation of offsetting enty in consolidated accounting statement

    談合併會計報表抵銷分錄的編制
  6. It is difficult for the deciders to find and control the running off of state - owned capital by the made up accounting statement, and the end is to find the problem become more and more serious

    導致國有資產流失。決策者通過粉飾的會計報表難以發現並據以控制國有資產流失，結果是國有資產流失問題愈發嚴重。
  7. Fixed assets ' original value, accumulated depreciation and its net value shall be shown separately in accounting statement

    固定資產的原值、累計折舊和凈值，應當在會計報表中分別列示。
  8. 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。
  9. A statement of changes in financial position is an accounting statement that reflects comprehensively the sources and appli ? cation of working capital and its changes during an accounting period

    財務狀況變動表是綜合反映一定會計期間內營運資金來源和運用及其增減變動情況的報表。
  10. Article 60 a statement of changes in financial position is an accounting statement that reflects comprehensively the sources and application of working capital and its changes during an accounting period

    第六十條財務狀況變動表是綜合反映一定會計期間內營運資金來源和運用及其增減變動情況的報表。
  11. Major duty : work out accounting statement ; deal with accounting voucher ; deal with accounting settlement monthly and yearly ; insure the correctness of all financial records ; deal with all capital accounting and organize inventory checking

    工作職責：編制會計報表；會計憑證處理；會計月結、年結；確保公司財務記錄的準確性；對資產帳務處理及組織盤點工作。
  12. Invested capital, capital reserve, surplus reserve and undis ? tributed profit shall be shown by items in accounting statement

    投入資本，資本公積金、盈餘公積金和未分配利潤的各個項目，應當在會計報表中分列列示。
  13. Chapter two is the theory foundation of accounting statement annotations, we begin with policy useful theory, commission responsibility theory, effective market hypothesis, signal transmit theories such as the theory to probe into accounting statement essence that annotations reveal thoroughly, study four theory which requirement of disclosure of information to accounting statement annotations

    第二章是報表附註披露的理論基礎，從決策有用理論、受託責任理論、有效市場假說、信號傳遞理論等經濟理論出發，深入探討了會計報表附註披露的本質，並分析了這四種理論對于會計報表附註信息披露的要求。
  14. 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。
  15. The company provide a broad range of professional service including registered capital verification, auditing accounting statement of enterprises, assets appraising, corporate merger, division, disbandment, bankruptcy and liquidation auditing, corporate accounting counselor, accounting consulting, training of financial accounting personnel, construction budget and final accounts

    事務所業務范圍包括：驗證注冊資本、企業會計報表審計、辦理各類資產評估、承辦企業合併、成立、解散、破產清理審計、司法鑒定、擔任企業會計顧問、提供會計咨詢、培訓財會人員、建設項目的預（決）算，標底的編制及審核等業務。
  16. We find the limitation of a type of cf, which begin at accounting objective. for avoiding this limitation we not only probe into the questions such as " who is the user of the combined accounting statement ?

    本文參照以財務會計目標為邏輯起點這種財務會計概念框架的邏輯路徑時，為了避免其缺陷? ?對財務會計現實運行和發展的內在規定性的忽視，本文不僅研究了「誰是合併報表會計信息的使用者? 」
  17. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  18. Researching and constructing accounting principles of business combination or combined accounting statement is not only a need to complete the system of chinese accounting principles, but also a urgent need to advance accounting work and improve the quality of accounting information in china

    研究、制訂我國企業合併、合併會計報表等準則不僅是完善我國的會計準則體系的需要，而且還是進一步規范會計實務，提高會計信息質量的現實要求。
  19. Annual accounting statement

    年度會計決算
  20. A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a cerlain accounting period

    現金流量表是反映企業一定會計期間現金收支情況的會計報表。
分享友人
分享到 Line

分享到臉書