財務報表附註 的英文怎麼說
中文拼音 [cáiwùbàobiǎobùzhù]
財務報表附註
英文
foot-notes to 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...
- 附 : Ⅰ動詞1 (附帶) attach; add; enclose 2 (靠近) get close to; be near 3 (依從; 依附) agree to; ...
- 財務 : finance; financial affairs
- 報表 : report forms; forms for reporting statistics, statements and reports; journaling; journal sheet
- 附註 : notes appended to a book, etc; annotations; remark附註資料注記 legondary data
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We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes
我們審計了后附的abc股份有限公司(以下簡稱「貴公司」 )及其子公司和合營企業(以下統稱「貴集團」 )財務報表,包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。Financial and accounting reports are composed of accounting statements, the affiliated notes to the accounting statements and the explanatory statements on financial conditions
財務會計報告由會計報表、會計報表附註和財務情況說明書組成。They can included with other liabilities on the balance sheet, ignored, or dis i closed in the footnotes to the financial statements, depending on their materiality and probability of occurrence
或有負債是一種潛在的負債,是難以預料的開支,根據或有負債的重要性或發生的餓概率,他可以在資產負債表上列示在其他的負債中,或在財務報表的附註中提示,或忽略不管。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。Discussion on disclosure of information of financial statement annotations
對財務報表附註信息披露若干問題的研究( 3 ) owing to not according with the definition of the traditional financial reports essentials, the business of the derivative financial instruments ca n ' t be reflected in the financial reports but to make a simple explain in the financial reports annotations. this makes a huge challenge to the traditional financial reports
( 3 )由於衍生金融工具不符合財務報表要素的定義,因而其交易在傳統的會計報告理論中無法納入財務報表內進行相關反映,而只能作為表外業務在財務報表附註中進行簡單的定性說明,這使傳統的財務報告遇到了極大的挑戰。( 3 ) the dissertation puts forward the financial reports what adapt the derivative financial instruments, namely. decompose the derivative financial instruments to the basic financial instruments and bring it into the financial reports by force in the correlation standards. at the same time, the corporation what has the business of the derivative financial instruments should add a sheet that adapts the special requisite of the derivative financial instruments, and explain it particularly in the financial reports annotations
( 3 )提出了適合於衍生金融工具的財務報告形式,即將衍生金融工具交易分解成基本金融工具,在相關準則中強行將其納入財務報表,同時,發生了衍生金融工具交易的企業增編一張適應衍生武漢現工大學碩士學位論文金融工具特殊需要的報表,並在財務報表附註中對其進行充分說明。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。分享友人