forward financial statement 中文意思是什麼
forward financial statement
解釋
預計財務報表-
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。 -
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。 -
The dissertation began with the expatiating on one view of objective of financial statement, which is called useful for decision - making view, to study the theory origin, essence and structure of impairment of assets accounting. then it compared the chinese accounting stipulations of impairment of assets with international accounting, pointed out the deficiency of the impairment of assets rules and problems in practice in china, and put forward some advices to improve the impairment of assets stipulations of china
本畢業論文從決策有用性會計目標理論出發，研究資產減值會計的理論起源、性質和內容，進行資產減值會計規范的國際比較研究，指出我國資產減值會計規范及實務存在的問題，提出完善我國資產減值會計規范的建議。
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