objective of financial statement 中文意思是什麼
objective of financial statement
解釋
財務報表的目標，會計報表的目標-
This audit must follow the objective of regulating monetary operations and best controlling and managing financial risks. to meet this objective, the national audit office will plan and organize an audit of the sector of agriculture banks of china to review the truthfulness of profits and losses and the status of assets, to see if there are any problems like irregular operations, false statement of assets and profits and losses as well as cases of keeping separate books out of normal accounting process
金融審計要以規范金融秩序，防範和化解金融風險為目標，組織對農業銀行財務收支進行審計，重點檢查損益的真實性和資產質量狀況，揭露違規經營和財務收支中盈虧、資產不實以及賬外賬等弄虛作假問題。 -
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。 -
New accounting standard has six innovations : integrating the theory of " decision availability " with " accountability theory " ; confirming the accrual basic as one basic assumption of financial accounting ; reporting the gain and loss on financial statement element firstly ; regulating the characters of accounting measure comprehensively and systemically ; conceiving basic standards on the basis of accounting assumption, accounting goal and objective
新準則在內容上有六大創新：即會計目標融決策有用論與受託責任論為一體；權責發生制確定為財務會計的一項基本假定；單獨系統地明示會計信息質量要求；利得、損失首次納入財務報表要素；全面系統規定會計計量屬性；以會計假設、目標和對象為起點構建在本準則。 -
The dissertation began with the expatiating on one view of objective of financial statement, which is called useful for decision - making view, to study the theory origin, essence and structure of impairment of assets accounting. then it compared the chinese accounting stipulations of impairment of assets with international accounting, pointed out the deficiency of the impairment of assets rules and problems in practice in china, and put forward some advices to improve the impairment of assets stipulations of china
本畢業論文從決策有用性會計目標理論出發，研究資產減值會計的理論起源、性質和內容，進行資產減值會計規范的國際比較研究，指出我國資產減值會計規范及實務存在的問題，提出完善我國資產減值會計規范的建議。 -
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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