presentation of financial statements 中文意思是什麼

presentation of financial statements 解釋
財務報表列報
  • presentation : n 1 贈送，獻禮；授予；授予儀式；〈罕用語〉贈品，禮物。2 提出；呈遞。3 介紹，引見，謁見；〈英國〉...
  • of : OF ＝Old French 古法語。
  • 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 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。
  2. This responsibility includes : ( i ) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error ; ( ii ) selecting and applying appropriate accounting policies ; and ( iii ) making accounting estimates that are reasonable in the circumstances

    這種責任包括： （ 1 ）設計、實施和維護與財務報表編制相關的內部控制，以使財務報表不存在由於舞弊或錯誤而導致的重大錯報； （ 2 ）選擇和運用恰當的會計政策； （ 3 ）作出合理的會計估計。
  3. Management which relates to the problem of the environment must come down to income and expenses of financing, financial position and results from operation of corporations, income and risk of corporations. but conventional financial accounting got corporations into the environment without the zoology. its information presentation only is the operational achievement which is weighed by periods of time past and the financial position until the day of statements made

    在經濟和社會發展的今天，環境問題已成為一個經濟問題，與環境有關問題的管理，都必然涉及到資金收支，涉及到企業的財務狀況和經營成果，涉及到企業的收益和風險，而傳統的財務會計卻把企業局限於沒有生態的環境中，它所進行的信息披露只是過去一段時間以財務指標衡量的經營業績和到報表編制日為止的財務狀況。
  4. The publication of ias. 1 marks the completion of the first phase of the iasb ' s joint initiative with the us financial accounting standards board ( fasb ) to review and harmonise the presentation of financial statements

    1修訂稿的發布標志著iasb與美國財務會計準則委員會（ fasb ）聯合進行的財務報表列報相關內容的復核和協調項目第一階段的完成。
  5. Ii hkfrs 5 and hkas 1, 24, 32 and 39 affect certain presentation and disclosure of the financial statements

    Ii香港財務報告準則第5號及香港會計準則第1 ， 24 ， 32及39號影響財務報表之若干呈列及披露。
  6. In making those risk assessments, the auditor considers internal control relevant to the entity ' s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity ' s internal control

    在進行風險評估時，我們考慮與財務報表編制相關的內部控制，以設計恰當的審計程序，但目的並非對內部控制的有效性發表意見。
  7. The second phase, which has already begun, is examining more fundamental questions about the presentation of information in financial statements and the iasb expects to publish a discussion paper on the subject within the next six months

    第二階段目前也已經開始，在這一階段，雙方將研究財務報表信息列報方面更為原則性的問題， iasb期待在未來六個月中能就這一主題發布徵求意見稿。
  8. Article 1 to standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements, these standards are formulated in accordance with the accounting standard for business enterprises - basic standards

    第二條企業年金基金，是指根據依法制定的企業年金計劃籌集的資金及其投資運營收益形成的企業補充養老保險基金。
  9. In making their judgement, the panel of judges consider general presentation, highlights page, general presentation of financial statements, explanatory notes to financial statements, reference to employee relations, purpose and description of activities and performance, future intentions, readability and promptness of reporting

    評判團進行評審時考慮的事項包括：年報整體設計撮要財務報表的整體設計和注釋雇員關系的描述業務和工作的目標與說明未來計劃可讀性，以及出版是否及時。
  10. Presentation of financial statements

    財務報表的呈列
  11. At this point, the judgment of materiality does significantly affect the presentation of financial statements

    就此觀點，重要性判斷對財務報表能否公允表達的影響可見一斑。
  12. In forming my opinion i also assessed the overall adequacy of the presentation of information in the financial statements

    在作出意見時，我亦已衡量該等財務報表所載資料在整體上是否足夠。
  13. In forming my opinion i also evaluated the overall adequacy of the presentation of information in the financial statements

    在作出意見時，我亦已衡量該等財務報表所載資料在整體上是否足夠。
  14. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements

    審計工作還包括評價管理層選用會計政策的恰當性和作出會計估計的合理性，以及評價財務報表的總體列報。
  15. When an auditor cannot certify the fair - presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter

    當審計師無法確證公司的財務報表具有公正表達性時，他將視其嚴重程度，簽發保留意見或反面意見。
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