financial statement method 中文意思是什麼

financial statement method 解釋
財務報表法
  • 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
  • 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。
  • method : n 1 方法，方式；順序。2 （思想、言談上的）條理，規律，秩序。3 【生物學】分類法。4 〈M 〉【戲劇】...
  1. In allusion to its blemish, we can see clearly that consists in two sides : inefficient as well as nullification. as a tentative schedule, uphill - gathering method was born. no other than put the axe in the helve, uphill - gather method was designed to enhance the efficiency of creating the combined financial statement and the quality of accounting information

    針對工作底稿法在實際工作中效率低、效果差的弱點，筆者嘗試性地提出編制合併會計報表的一種全新的方法：向上匯總法，試圖在保證會計信息真實性和提高合併報表編制效率等方面提出自己的思路。
  2. This paper includess parts : the first part is research and consider of the basic theory of accounting of cash flow statement, we can studies many unclear and variance problems of sfas no. 95 from the perspective of enterprise financial angle, mainly studies the comparison of trisection method between financial literature and sfas no. 95, evaluate the trisection method of sfas no. 95, deal the non - cash transaction, installment buy and sale problem about work shop asset, unclear information reveal, third party financial transaction, consider and improve cash flow statement standard from 6 aspects

    本文總體上分為五部分：第一部分，美國現金流量表準則的研究及思考。從理財文獻中和sfasno . 95下「三分法」的比較、對sfasno . 95 「三分法」的評價、非現金交易的處理、廠房資產分期付款購買和分期收款銷售問題、不清楚的披露要求、第三方籌資交易問題等六個方面論述了美國sfasno . 95若干不一致性和模糊性。
  3. The methodology applicable in the making of the consolidated financial stat ement includes the purchase method, the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method

    企業合併日合併會計報表的編制方法有購買法、權益集合法和新實體法；期末合併會計報表的方法有全部合併法、比例合併法。
  4. Financial ratio analysis is an important method in financial statement analysis, and in practice, they are widely used in financial analysis

    摘要財務比率分析是財務報表分析的一種重要方法，在財務分析的實踐中被廣泛應用。
  5. Hence, this thesis, viewing from the angle of the competent department of the ministry of agriculture and analyzing on the basis of the financial statements of institutional units for the year 2002, is trying to explore a comprehensive and operational financial statement analysis method and evaluation indicator system adaptable for the moa institutional units

    本論文從農業部主管部門的角度，通過對2002年度農業部事業單位決算報表的實證分析，試圖探索出一套適用於農業部事業單位、比較全面又具有操作性的決算報表分析方法和評價指標體系。
  6. Current rate method and temporal method of foreign currency transformation in financial statement

    外幣報表折算中的現行匯率法和時態法
  7. New method for consolidated accounts - thought on how to prepare consolidated financial statement under internet circumstance

    關于網路環境下合併報表編制方法的思考
  8. Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume

    其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。
  9. The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china, it provide a piece of advice for building chinese combined financial statement standard

    本文共分為五部分，第一部分為概述，主要研究了企業合併的原因和形式、合併會計報表是怎樣產生和發展的、合併會計報表的特點；第二部分為企業合併會計處理方法，主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件，然後對兩者進行了比較和評價；第三部分合併商譽的處理，本部分對合併商譽和負商譽的各自定義和會計處理方法進行了介紹和評論；第四部分為合併會計報表理論探討，對合併范圍、合併理論進行了研究，分別介紹了三種合併理論，並對它們進行了比較、評價與選擇，最後研究了合併會計報表的局限性；第五部分為我國合併會計報表的研究，對我國合併會計報表準則的建立提出了一些原則性的意見。
  10. But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure

    從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。
  11. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
  12. In terms of the analytical method, the thesis mainly adopts comparative analysis method, ratio analysis method and index analysis method. in terms of analysis indicators, as the present ones used by institutional units are very simple, and to make the analysis more comprehensive and the indicators more comparative, the thesis redesigns the financial statement ' s analytical indicator system for the moa institutional units, adds 7 new analytical indicators, and incorporate old and new indicators into four categories, namely income expenditure indicator, balance sheet indicator, accumulation indicator and capital operation indicator

    論文在分析方法的選擇上主要採用了比較分析法和比率分析法和指數分析法；在分析指標的選擇上，由於目前事業單位財務分析指標過于簡單，為了使分析更加全面，指標更具可比性，論文對農業部事業單位決算分析指標體系進行了重新設計，新增了7項分析指標，並將原有指標和新增指標歸納為收支指標、資產負債指標、事業積累指標和資產運營指標四類。
  13. Research on equity method and consolidated financial statement

    權益法與合併報表的編制
  14. Three kinds of consolidated financial statement under the purchase method

    收買法下三種合併財務報表理論比較
  15. Above all, this part gives an overview to the latest papers on the core capability research. secondly, on the basis of the overview, this part selects 16 variables to establish the whole evaluate system from the angle of capital scale, market power, making - profit capability, financing capability, risk - controlling capability, creative capability, quality of the financial statement and industry focus. at last, by using factoring and focus method, this part studies the core capability of chinese stockjobbers on the basis of 2002 data released by the csrc

    首先在資源、能力和環境三個維度上，本部分就有關企業核心競爭力研究的最新文獻進行了回顧和分類;其次，在文獻研究基礎上，緊密結合中國證券公司運營的實踐，本部分分別從資本規模、市場勢力、盈利能力、融資能力、風險管理能力、創新能力、會計信息質量、產業集聚等8個方面，選取16個指標構建了中國證券公司核心競爭力的評價體系;最後，基於中國證監會所做的有關統計數據，通過運用因子分析和聚類分析的方法，對中國證券公司的核心競爭力狀況進行了分析和評價。
  16. Because of cf ' s guidance we describe one country s structure of the theory of the approach to the combination of financial statement by discussing three parts such as objective, quality of the combined accounting statement and the choice of the chief method. our academic structure is a kind of attempt that embodies " rooting in accounting practice " and " working for accounting practice ". and it may be practical and realistic in a way

    由於受財務會計概念框架的制約，一國合併報表會計方法的理論結構的特色更多地體現在「合併報表目標理論」 、 「合併報表信息質量特徵」以及「合併報表的主體方法的選擇」這三個方面，因此在重點探討這三個方面的基礎上，結合前一部分的論述，本文構建了我國合併報表會計方法的理論結構。
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