reconciliation of statement 中文意思是什麼
reconciliation of statement
解釋
調節表- reconciliation : n. 調停；和解，調和，一致；服從，順從。
- of : OF ＝Old French 古法語。
- statement : n. 1. 陳述，聲明，聲明書。2. 【法律】供述；交待。3. 【商業】貸借對照表；（財務）報告書。
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It ' s argued that our consolidated statement standard should conform to such following features : ( 1 ) concepts used in the standard should meet the requirements of financial accounting framework, thus to indicate the scientific aspect and strictness of standard. ( 2 ) adequate care should be given to the reconciliation of relevance and faithfulness of accounting information. ( 3 ) concerning that there are so many entities operating in different industries in a group, it ' s vitally important to disclose relevant information. ( 4 ) language used in statements should be concise and easily be understood
本文認為，我國擬制定的合併會計報表準則應當符合以下特徵：一、合併會計報表會計準則所運用的概念應當符合財務會計概念框架的要求，以體現準則的科學性和嚴密性。二、合併會計報表準則應當充分注意會計信息相關性和可靠性之間的協調。三、鑒于合併報表中涉及的企業主體眾多，行業各異，在合併報表中充分披露相關信息尤為重要。
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