財務報表注釋 的英文怎麼說
中文拼音 [cáiwùbàobiǎozhùshì]
財務報表注釋
英文
explanatory notes to the financial statements- 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
- 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
- 報 : Ⅰ動詞1 （告知; 報告） report; declare; announce 2 （回答） reply; respond; reciprocate 3 （答謝）...
- 表 : Ⅰ名詞1 （外面;外表） outside; surface; external 2 （中表親戚） the relationship between the child...
- 注 : Ⅰ動詞1 （灌入） pour; irrigate 2 （集中） concentrate on; fix on; focus on 3 （用文字來解釋字句）...
- 釋 : Ⅰ動詞1 （解釋） explain; elucidate 2 （消除） clear up; dispel 3 （放開; 放下） let go; be reliev...
- 財務 : finance; financial affairs
- 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
- 注釋 : explanatory note; annotation; note; exegesis
-
It also includes the reports of the independent auditors, and the department ' s consolidated financial statements and associated notes
它包括獨立審核員出具的報告和司法部合併編制的財務報表及有關注釋。This thesis is divided into five parts to discuss, as fellow : chapter one is the essentials of the annotations of accounting reports. this part have carried on the detailed explanation to annotations and accounting statement annotations, this chapter has also combed regulations and articles of studying the accounting statement with relevant annotations both at home and abroad, find at present domestic to concentrate on accounting statement current situation that annotations disclosure still to research of problem this, and demand to the disclosure that the criterion stipulates to explain, are still at more low - grade stage
全文共分為五個部分，各章內容如下:第一章是會計報表附註概述，這一章討論了附註和會計報表附註的涵義，並討論了會計報表附註與財務報表注釋名稱的關系;這一章還對國內外研究會計報表附註相關的規定及文章進行了梳理，發現目前國內對于該問題的研究還集中在對現行會計報表附註披露的現狀，以及對于準則規定的披露要求進行解釋，尚處于較低級的階段。The notes to financial statements is the foundation to the basic statement information, and is the clear furthermore complement or explaination, at keeping the basic statement text, which has raised the quantity of accountancy ' s information, strengthened the reliability, accuracy, integrity of the financial report, and make the statement user acquire the full understanding from the financial standing of the business enterprise, conducting the result and the cash discharges to do a sound judgment
會計報表附註作為財務報告的重要組成部分，以其自身特有的優勢而倍受關注，因為會計報表附註是對會計報表主表信息的進一步補充、解釋說明，在保證會計報表主表提供信息的基礎上，更能提高會計信息的質量，增強會計報表的真實性、完整性，從而報表使用者對公司的財務狀況和經營成果及現金流量有更充分的認識、了解，進而做出更合理的預測、決策。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。Remarks : 1. basis of preparation these financial statements have been prepared in accordance with accounting principles generally accepted in hong kong and comply with hong kong financial reporting standards " hkfrs " issued by the hong kong institute of certified public accountants " hkicpa ", which also includes hong kong accounting standards " hkas " and interpretations approved by the hkicpa, and are prepared under the historical cost convention
備注： 1 .編制基準此等財務報表乃根據香港公認會計原則，並遵守香港會計師公會香港會計師公會頒布之香港財務報告準則香港財務報告準則亦包括經香港會計師公會批準之香港會計準則香港會計準則及詮釋而編制，並根據歷史成本法編制。于回顧年度內，本集團采納與其業務有關之下列新香港財務報告準則。分享友人