financial statements and analysis 中文意思是什麼
financial statements and analysis
解釋
財務報表與財務分析-
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。 -
This paper explores improving the relativity of accountancy information from two aspects : the first is upgrading the current financial report system, for which the author proposes that part of items in the current financial statements should be improved and relevant statements such as overall income statememt should be included ; the second is upgrading the current financial analysis method, including development of du pont analysis method and revisal of wale proportion analysis method, for which the author proposes that attention should be paid to the financial analysis, meanwhile enhance analysis of unfinancial index, establish banlance marl record and a set of efficient evaluation system by applying synthetic grade - point method
本論文從兩個方面探索提高會計信息的相關性，一是對現行財務報告體系的改進，提出應改進現有報表的部分項目，並增加全面收益表等相關的報表；二是對現行財務分析方法的改進，包括對杜邦分析方法的衍展及沃爾比重分析法的修正，提出應在重視財務分析的同時加強非財務指標的分析，建立平衡記分卡，運用綜合評分法建立一套高效的績效評價體系。 -
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。 -
By employing normative & empirical research, the paper tentatively studies the theories and methods of financial statements analysis in several aspects
本文綜合運用規范研究和實證研究方法，對財務報告分析的理論和方法進行了深入的分析。 -
Hence, this thesis, viewing from the angle of the competent department of the ministry of agriculture and analyzing on the basis of the financial statements of institutional units for the year 2002, is trying to explore a comprehensive and operational financial statement analysis method and evaluation indicator system adaptable for the moa institutional units
本論文從農業部主管部門的角度，通過對2002年度農業部事業單位決算報表的實證分析，試圖探索出一套適用於農業部事業單位、比較全面又具有操作性的決算報表分析方法和評價指標體系。 -
The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients
本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。 -
Starting from a series of concepts analysis, the research includes 6 aspects, namely the basic theory of financial statements, the defects of analysis the financial statements and the preparations before analysis, quality analysis of earnings, analysis of working capital, analysis the cash flow statement and other analysis of financial statements
本文在結構上分為六個部分：第一部分，財務報告分析的理論框架。從對財務報告分析的概念和目標著手，論述了財務報告分析的原則和財務報告分析的內容。第二部分，財務報告分析的局限性及分析的前期準備。 -
Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretations of accounting information as an aid to making business decisions
財會包括：財務系統設計、財政報表的準備、查賬、成本研究、發展預報、稅收、計算機運用及幫助財務決定的財務信息分析和表達。 -
Publish the existent typical model problem through the analysis of current listed company financial statement annotation, and announce to the public the output and deep reason of these problems, then find out the key to resolve these problems, in the end, put forward the suggestion to the accountancy of the future, the standard of the establishment. however, it is a pity that in china the transparency of the notes to financial statements does not truly satisfy user ’ s information demand of socialism market economy. whether in theory or in practice,
由於我國資本市場不完善，若單純以國內、國外準則的對比或套以國外已成型的信息披露理論來評價我國上市公司報表附註披露中存在的問題有失偏頗，所以，本文通過規范研究與實證研究（描述性統計或舉例）相結合的方法來分析我國上市公司報表附註披露中存在的典型問題，來揭示我國目前報表附註披露中存在的弊端，從而提出改進建議。 -
Analysis of the historic financial information and generation of projected financial statements
對過往財務數據分析及調整，制定預算財務報表 -
Furthermore, this part put forward to the framework of financial statement, introducing the principal and content of analysis of financial statements. chapter two discusses the defects of analysis of financial statements, and gives suggestions before we study the financial condition through financial statements. chapter three brings forward the importance of quality analysis of earnings
從收益質量的定義、收益的質量特性著手，對收益的客觀真實性、收益的持續性進行評估，其中對收益的持續性著重從（主）營業利潤占利潤總額的比例、各主營業務單元之間的關系、多元化經營、技術支持角度、關聯方交易等角度進行了深入細致的分析。 -
So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided
本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。 -
To understand and apply the techniques used to prepare year - end financial statements of partnerships and companies which comply with international accounting standards, and to interpret financial statements and the relationships between their elements using ratio analysis
理解並應用根據國際會計準則準備合夥企業和公司年末財務報表的相關技能，運用比率分析法解釋財務報表以及其各項目之間的關系。 -
Profitability and level of risk, and seven aspects : the adjustment of financial statements, the analysis of capital structure, the analysis of assets operation efficiency, the analysis of profitability, the analysis of debt redemption, the analysis of cash flowing and the synthetic analysis of the corporation
接著圍繞企業價值和風險水平兩個因素，從財務報表的調整、資本結構分析、資產運營效率、盈利能力分析、償債能力分析、現金流量分析和公司綜合分析七個方面，盡量全面、客觀地闡述公司的財務狀況及經營成果。 -
Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to making business decisions
譯文：會計包括設計會計制度、準備財務報表、審計賬目和對成本的研究報告、展開預測、收入所得稅的工作和計算機的運用，以及分析與解釋有助於制定商業決策的會計信息。 -
Analysis of the consolidation theory and scope of consolidated financial statements
合併財務報表的合併理論與合併范圍分析 -
The annual report contains not only the financial statements but also management ' s discussion and analysis of a firm ' s performance in recent years. firms distribute their annual report to stockholders
年終報告近年來包含不僅財政決算，而且對公司的表現的管理的討論和分析。企業發布他們的年終報告對股東。
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