business financial statement 中文意思是什麼
business financial statement
解釋
財務報表-
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。 -
The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china, it provide a piece of advice for building chinese combined financial statement standard
本文共分為五部分，第一部分為概述，主要研究了企業合併的原因和形式、合併會計報表是怎樣產生和發展的、合併會計報表的特點；第二部分為企業合併會計處理方法，主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件，然後對兩者進行了比較和評價；第三部分合併商譽的處理，本部分對合併商譽和負商譽的各自定義和會計處理方法進行了介紹和評論；第四部分為合併會計報表理論探討，對合併范圍、合併理論進行了研究，分別介紹了三種合併理論，並對它們進行了比較、評價與選擇，最後研究了合併會計報表的局限性；第五部分為我國合併會計報表的研究，對我國合併會計報表準則的建立提出了一些原則性的意見。 -
Company financial statement, bank account or bank endorsement for business visa
例如公司財政報告或銀行結單）或 -
Company financial statement, bank account ) or bank endorsement ( for business visa )
例如公司財政報告或銀行結單）或 -
The notes to financial statements is the foundation to the basic statement information, and is the clear furthermore complement or explaination, at keeping the basic statement text, which has raised the quantity of accountancy ' s information, strengthened the reliability, accuracy, integrity of the financial report, and make the statement user acquire the full understanding from the financial standing of the business enterprise, conducting the result and the cash discharges to do a sound judgment
會計報表附註作為財務報告的重要組成部分，以其自身特有的優勢而倍受關注，因為會計報表附註是對會計報表主表信息的進一步補充、解釋說明，在保證會計報表主表提供信息的基礎上，更能提高會計信息的質量，增強會計報表的真實性、完整性，從而報表使用者對公司的財務狀況和經營成果及現金流量有更充分的認識、了解，進而做出更合理的預測、決策。 -
The accountant who shoulders the economic business of office of responsibility checks and calculate the management, keeps accounts, does accounts, checks out according to the accounting rule, work out accounting statement quarterly and annually, lead to neck in time and higher authorities report financial affairs work
負責辦公室經濟業務的會計核算管理工作，按會計規則記帳算帳結帳，按季年編制會計報表，及時向領導和上級報告財務工作。 -
The approach to the combination of financial statement should be thought as a special way or manner to solve the accounting question that follows the business merger & acquisition. it could be thought as a result of dealing with the challenge of the change of the company property right, too
合併報表會計方法可看作是為了解決取得控股權合併方式下企業合併所帶來的會計問題? ?編制合併會計報表所涉及的手段、方式或法則，是現代會計應對產權關系變化帶來的挑戰，對傳統的編制會計報表具體核算方法的一種拓展，是會計核算方法的一個特殊分支。 -
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。 -
Ratios play an important part in business decision making be ? cause they show relationships between financial statement items
比率在企業決策中占重要地位，因為比率揭示財務報表各項目之間的關系。
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