financial sheet 中文意思是什麼

financial sheet 解釋
財務報表
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • sheet : n 1 〈常 pl 〉被單；褥單。2 裹屍布。3 （懺悔者穿的）白衣；懺悔服。4 一張（紙）；紙張；（尤指黃色...
  1. From more than three aspects such as robber - faking, fraudulence manipulation and technique packing to the cash flow sheet, this article attempted to reveal the various traps of manipulating the financial cash flow seriatim

    但是，現金流量表也是可以粉飾、操控的，現金流量表的強盜式造假、欺騙性操縱和技巧性包裝等是操縱和粉飾的主要表現形式。
  2. The questions discussed in the thesis mainly are : what is the off - balance - sheet financing ; what are the backgrounds and the springhead that give birth to the off - balance - sheet financing ; what are the main forms of off - balance - sheet financing widely used today ; when making the off - balance - sheet financing decision, what are the factors that should be taken into consideration ; what are the interests conflicts caused by the off - balance - sheet financing among stockholders, managers, creditors and other interest - related somebody ; what are the influences that the off - balance - sheet financing have on the financial ratios ; and how the cost and risk factors influence the off - balance - sheet financing decision

    本文討論的問題主要有:什麼是表外融資;表外融資產生的背景和根源是什麼;表外融資的具體表現形式有哪些;中外會計準則對其確認和披露做了何種規定;企業開展表外融資活動應遵循怎樣的原則;我國目前上市公司使用表外融資的內、外部環境如何;表外融資會導致企業哪些利益相關者產生怎樣的利益沖突，會對各種財務指標產生怎樣的影響;企業在進行表外融資決策時，需要考慮的成本和風險因素又有哪些。
  3. Accrual - basis, balance sheet reflects a company ' s financial conditions from inventory amount angle. income statement and profit appropriation statement reflect a company ' s financial conditions from current amoun t angle on accrual - basis. and statement of cash flows reflects factors affecting the ability of a company repay its maturity debts and its amount on cash - basis, that is to say, statement of cash flows changes profit on accrual - basis into actual profit on cash - basis ( cash or items equal to cash )

    資產負債表以權責發生制為基礎編制，從存量的角度反映企業的財務狀況和經營成果；利潤及利潤分配表則以權責發生制編制基礎，從動量的角度反映企業財務狀況經營成果變動的原因；現金流量表又以收付實現制為編制基礎，從動量的角度反映影響企業償還到期債務的能力變動的具體因素及其影響數量，即現金流量表就是把以權責發生制為基礎的利潤調節成以收付實現制確認的現實的利潤（現金及現金等價物） 。
  4. The moa institutional units ' 2002 financial statements analysis consists of three parts : income - expenditure analysis, balance sheet analysis and comprehensive analysis

    農業部事業單位2002年度決算報表的實證分析包括收支分析、資產負債分析和綜合分析三個部分。
  5. 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。
  6. 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。
  7. Although this involves giving up the liquidity of some of the foreign reserves, the return on such investments extends to well beyond just the financial yields of the assets that are accounted for in the balance sheet of the central bank holding the foreign reserves

    將部分財政資源投資于這個范疇是一種合理分配金融資產的方式，亦符合國家利益。雖然這樣可能會減低部分外匯儲備的流動性，但這些投資的回報會遠超過在人民銀行資產負債表上的外匯儲備收益。
  8. Topics cover : in income determination ; balance sheet and statement of cash flow ; the role of financial analysis for valuation, cash flow analysis and credit risk analysis ; the role of financial information for contracting ; understanding of analysis of inventory, cash ; receivables ; financial instruments ; various types of financial reporting for leases ; owner ' s equities

    主題涵蓋：收益決定；平衡表和現金流報表，財務分析在評估中的角色，現金流量分析和信用風險分析；財務信息在訂約中的角色；理解存貨、現金分析；應受帳款；金融證券；租約的各種金融報表；業主權益。
  9. In addition to up to 20 years of the detailed balance sheet, profit & loss statements, cash flow statements and financial ratios, it contains historical stock data, detailed information on ownership & subsidiaries, as well as ratings, detailed earnings estimates to make it the most complete global listed company database available

    同時，數據庫向用戶提供了專業的檢索、跨國同業分析與統計功能，可充分支持證券投資分析、跨國企業財務分析、上市公司信用分析、跨國企業轉讓訂價等研究與教學。
  10. How to make use of cash flow sheet for financial analysis

    如何利用現金流量表進行財務分析
  11. The group declared a final dividend of hk4. 5 cents per share. with conservative cash - flow management and stable administrative and finance costs, the group successfully strengthened its financial position with cash in hand of approximately hk 240 million as at balance sheet date september 30, 2005 : hk 222 million

    由於集團審慎控制現金流控，及行政與財務支出，令集團于年度內進一步成功鞏固其財務狀況，於二零零六年三月三十一日集團手持現金約2 . 4億港元二零零五年九月三十日： 2 . 22億港元。
  12. There are two basic financial reports in the western developed country : one is income statement or profit and loss statement, the other is balance sheet

    在西方發達國家有兩種財務報表是最基本的：一種是收入報表或盈虧報表，另一種是資產負債表。
  13. 2 the authority shall, as soon as is practicable and in any case not later than 3 months after the expiry of a financial year, prepare a statement of the accounts of the authority, which statement shall include an income and expenditure account and a balance sheet

    2 ?建局須于任何財政年度終結后在切實可行范圍內盡快但無論如何不得遲于該財政年度終結后3個月擬備一份?建局的帳目報表，該份報表須包括收支結算表及資產負債表。
  14. This course explores the broader areas of financial accounting - accounting information, the balance sheet, the income statement, depreciation, accounting for inventories, financial statement analysis and introductory auditing

    本課程廣泛介紹財務會計專業知識會計數據，資產負責表，收益報表，損耗，存貨會計，財務報表分析和審計入門。
  15. 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。
  16. Secondly, this paper discusses the connection between obsa and in - balance - sheet activities ( asset and liability business ), and the connection between financial innovation and obsa. also, this paper summarizes the reason for the rapid development of obsa

    隨后論文從理論上分析了表外業務與表內業務的關系，金融創新與表外業務的關系，以及表外業務對商業銀行和宏觀經濟的影響。
  17. Financial assets and liabilities defined as interest bearing monetary obligations due to and from the exchange fund are valued in the accounts at market value at the balance sheet date determined on the bases set out below. the consequential change in value of the asset or liability is reflected in the carrying value of the relevant asset or liability in the balance sheet except in the case of balances due to the fiscal reserves account which are stated in the balance sheet at the original amounts with the differences between the market values and the original amounts included in other liabilities

    資產及負債估值金融資產和負債即外匯基金需收取或支付的附息貨幣債務均在資產負債表日期按下列基礎以市值入賬，因而引致的資產或負債價值的改變，已反映在資產負債表內有關項目賬面價值中，惟財政儲備賬項仍以原本價值入賬，而其市值與原本值之間的差額則包括在其他負債這一項目內。
  18. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。
  19. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。
  20. In pat 2, it introduced the financial sheet analyzing and the indexes of analyzing. it emphasized the importance of cash flow analyzing from the financial sheet analyzing to cash flow analyzing. it presented the studying of value evaluating the difference of value evaluating from net profit indexes to cash flow indexes

    第二部分，介紹了財務報表分析、現金流量分析及其分析指標、現金流量在企業價值評估方面應用情況等內容，對凈利潤指標分析和現金流量指標分析進行了比較，突出現金流量分析的重要性。
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