preparing financial statements 中文意思是什麼

preparing financial statements 解釋
編制財務報表
  • preparing : adj. 預備的，準備的；制備的。preparing-room n. ＝〈美國〉 preparation-room.
  • 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
  1. In preparing the financial statements, the legal aid services council has to apply appropriate accounting policies consistently

    在編制財務報表時，法律援助服務局必須貫徹採用合適的會計政策。
  2. In preparing the financial statements, the legal aid services council has to select appropriate accounting policies and to apply them consistently

    在編制財務報表時，法援局需選擇合適的會計方針，並貫徹應用該等會計方針。
  3. In preparing the financial statements, the general manager, post office trading fund has to select appropriate accounting policies and to apply them consistently

    在制備財務報表時，郵政署營運基金總經理必須貫徹採用合適的會計政策。
  4. When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date

    編制合併財務報表時，應當以購買日確定的各項可辨認資產、負債及或有負債的公允價值為基礎對子公司的財務報表進行調整。
  5. The accounting policies and basis of preparation used in preparing the interim accounts are consistent with those used in the audited financial statements for the year ended 31 december, 2004 except as described below

    除下文所述者外，于編制中期賬目時採用的會計政策及編制基準乃與截至二零零四年十二月三十一日止年度經審核財務報表所採用者一致。
  6. Those adopting the norm cost method, or planned cost method in accounting for daily calculation shall reasonably calculate the cost variances, and adjust them into historical cost at the end of the month while preparing financial statements

    採用定額成本或者計劃成本方法的，應當合理計算成本差異，月終編制會計報表時，調整為實際成本。
  7. In order to guide accountants in preparing financial statements with the characteristics ot reliability, understandability and com ? parability, we need a well - defined body of accounting assump ? tions and principles

    為了指導會計人員編制具有可靠性，易懂性，可比性的財務報表，我們需要一套界定明析的會計假設及會計原則。
  8. Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement

    財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用於過濾篩選不重要的會計數據，以節約信息生產成本，並增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，並有效率且有效果地完成審計任務。
  9. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2005

    編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零五年十二月三十一日止年度的經審核財務報表所採用者一致。
  10. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2004

    編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零四年十二月三十一日止年度的經審核財務報表所採用者一致。
  11. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2003

    在編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零三年十二月三十一日止年度的經審核財務報表所採用者一致。
  12. Study on the basic theory of preparing consolidated financial statements

    對編制合併財務報表基本理論的探討
  13. Enterprises abroad shall convert their foreign currency business transactions into renminbi in preparing financial statements to the relevant domestic departments

    境外企業向國內有關部門編報會計報表，應當折算為人民幣反映。
  14. In order to guide accountants in preparing financial statements with the characteristics of reliability, understandability and comparability, we need a well - defined body of accounting assumptions and principles

    為了指導會計人員編制具有可*性、易懂性、可比性的財務報表，我們需要一套界定明晰的會計假設及會計原則。
  15. In order to guide accountants in preparing financial statements with the characteristics of reliablility, understandablility and comparablility, we need a well - definded body of accounting assumptions and principles

    為了指導會計人員編制具有可靠性、易懂性、可比性的財務報表，我們需要一套界定明晰的會計假設及會計原則。
  16. Research on the accounting of offsetting provision for devalued assets in preparing amalgamated financial statements

    合併會計報表編制中資產減值準備抵銷的處理
  17. Finally, by considering the situation of our country and the international tradition of the consolidated financial statements, the author thinks we should select the entity theory as the theory base of preparing the consolidated financial statements

    此外，還討論了三大合併理論外比較常見的合併理論? ?母公司延伸觀。最後，結合我國的國情並考慮合併會計報表發展的國際慣例，筆者認為我國應該選擇主體觀作為編制合併會計報表的理論基礎。
  18. Presently, the current rules on preparing consolidated financial statements is consolidated financial statements provisional regulation > enacted in 1995

    當前，我國在編制合併會計報表時遵循的是1995年頒布的《合併會計報表暫行規定》 。
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