present financial reports 中文意思是什麼
present financial reports
解釋
提出財務報告-
At first, according to the needs of economic development at present, we should take measure to improve the current budget accounting system ; then, with the reform the classification setup of government revenue and outlay, we should make great effort to establish the government financial accounting system in the future. our government accounting and financial reports can be improved by adopting the good practice in public sector accounting and financial reporting around the world and the successful experience in the reformation of china " s enterprise accounting and financial reports
在具體改革步驟上，我認為可以分兩步走，首先，在近期根據經濟發展和財政管理改革的需要，針對當前迫切需要解決的問題，對現行的預算會計制度採取必要的改進措施；然後，在經濟體制和財政管理制度不斷深化改革的過程中，努力創造條件，推進預算會計制度向比較規范的政府會計制度轉換，建立符合社會主義市場經濟體制要求的，與國際慣例相一致的中國政府會計制度。 -
According to present situation that financial reports have to be unproved, the author suggests that we should improve financial accomplishment reports and pursue " comprehensive benefit reports "
針對目前的改進財務業績報告勢在必行的情況下，筆者提出我國也應該進財務業績報告，並建議推行「全面收益報告」 。 -
Where the debtor applies, it shall present to the peoples court a written explanation on its property situation, list of obligatory rights and duties and relevant financial reports
債務人提出申請的，應當向人民法院提交財產狀況說明書債務清冊債權清冊和有關的財務報告。 -
Article 165 where, in violation of this law, the debtor refuses to present written explanations on its property situation, lists of obligatory duties and rights and other relevant financial reports or presents false ones, the
第一百六十五條違反本法規定，債務人拒不向人民法院提交或者提交不真實的財產狀況說明書債務清冊債權清冊和有關財務報告的，人民法院可以對直接責任人員處以二千元以上一萬元以下的罰款。 -
In fact, one of the limiting of research on voluntary disclosure is the difficulty of confirm the limit range of measuring voluntary disclosure at present. owing to above reason, the paper investigates the disclosure overload in annual financial reports of chinese listed companies, and studies the standard which measure the disclosure overload of finance information and the economic results of excess disclosure. the paper also inquiries into the reasons which result in disclosure overload in our listed companies ’ financial reports and then puts forward serial countermeasures and policy suggestions
有鑒於此，本文將結合對上市公司年度財務報告主要是表外信息披露過剩現狀的調查分析，研究衡量會計信息披露過剩的標準以及信息披露過剩的經濟後果，探討造成我國上市公司財務報告表外信息披露過剩的原因以及解決我國上市公司財務報告表外信息披露過剩的途徑，並從消除過剩信息的角度對限定自願性信息披露的范圍提出建議，也希望對自願性信息披露后續的研究有所借鑒意義。 -
This independent check, or audit, does not guarantee that the financial statements will be free from all misstatements or omissions. certified public accountants must, therefore, address in his / her audit reports the followings " in our opinion, the financial statements. . . present fairly in all material respects.
注冊會計師的審計服務並不保證財務報表完全沒有錯報或漏報，因而，注冊會計師都要在審計報告中明確陳述「在所有重大方面公允地反映… … （並）合理確信財務報表無重大不實表達」 。
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