Tangibles are suited to general financial report, while intangibles are fit for intellectual capital report.
有形资产的本质是有形的物质,无形资产的本质是无形的知识,本质的不同决定了双方的性质也截然不同,由此导致了二者的报告模式存在巨大差异,有形资产一般通过通用财务报告对外反映和报告,无形资产则通过智力资本报告对外反映和报告。
Study of the analysis system of financial report in enterprises;
企业财务报告分析体系的探讨
Influence of transformation of accounting goals in network era on corporation financial reports;
网络会计目标的转变对企业财务报告的影响
Discuss tactics that practice fraud and precautionof false financial report;
论虚假财务报告舞弊手法及防范
Its contents and modes depend on goals of financial statements.
收益报告是现代财务会计的核心环节,其内容和模式取决于财务报告目标,就财务报告目标的两种主要观点(受托责任观和决策有用观)及与其对应的两种收益报告模式(传统收益模式和全面收益模式)的关系进行了探讨,并认为我国可以凭借会计准则发布的契机,有目标、有步骤地进行深化收益报告模式的改革。
Then some suggesfions on the reformation of models of the conventional financial reports are proposed :to strengthen the laws to enhance reliability;to add forecasted financial statements and more abundant foot-notes after financial statements.
基于财务报告目标的实现,首先分析了会计信息的两大质量特征———可靠性与相关性。
The paper mainly discusses the issues about corporate governance and information disclosure,internal control and financial statements,corporate value and accounting measurement,value management and accountants,and puts forwards the countermeasures for those issues.
论述了公司治理与信息披露、内部控制与财务报告、公司价值与会计核算、价值管理与会计人员的相关问题,并对这些问题提出了应对措施。
On reform of financial reports in network age;
网络时代财务报告变革的探讨
The author discusses personal ideas and views on flaws in financial report at present and points out how to improve financial reports.
笔者就目前财务报告中存在的缺陷以及如何改进,阐述了自己的看法及观点。
Factors that affecting the information quality of the financial reports are analyzed through accounting theories, accounting criterions, the separation of ownerships and management interests, and the driving of benefits.
从会计理论、会计准则、所有权和经营权的分离以及利益的驱动等方面 ,分析了影响财务报告信息质量的因素 ,并在侧重实务性及可操作性上 ,从财务报告分析的技术方法和影响财务报告公允性的特定事项以及如何寻找可能影响财务报告质量的信息等方面 ,提出了财务报告信息质量分析的思
Change of Accounting Objectives and Improvement of the Financial Reporting;
会计目标的变化与财务报告的改进
On the Factors Effecting the Quality of Financial Reporting Under Applicable Rationality;
论适应性理性下影响财务报告质量的因素
The financial function issues all required financial report.
财务部门应编报各项财务报告。
auditor-submitted financial report
审计师呈送的财务报告
annual report disclosure
年度财务报告公布事项
Financial Reporting and General Accounting Unit
财务报告和普通会计股
A Comparative Study of Coloring and Optimizing Financial Statements;
财务报告粉饰与财务报告优化的比较研究
auditor's report on the financial statements
审计员关于财务报告的报告
The Comparing Research of Banking Regulatory Report to Financial Report;
银行监管报告与财务报告的比较研究
Reform of Financial Report of High-tech Enterprises:Value Report;
高技术企业财务报告的改良：价值报告
Overall Income Report: a New Trend in the Development of Financial Report;
全面收益报告:财务报告发展新趋势
A New Model of Financial Report s Reform--Value Report;
财务报告变革的一种新模式——价值报告
Financial Accounting based on the Network Financial Report--Event Approach;
基于网络财务报告——事项法财务会计
On the Shift in the Focus of Financial Statements:From Financial Resources to Financial Ability;
论财务报告重心的转移:从财务资源到财务能力
The Debate on the Contents of Finance Reports"Ac counting standards for Business Enterprises Ex posure Draft";
论财务报告的内容——兼论《企业会计准则征求意见稿——财务报告的列报》
The article divides accounting behaviors into two categories; coloring and optimizing financial statements, then makes a comparison between them.
非常规性会计行为可分为财务报告粉饰与财务报告优化两类。
The Impact on the Financial Reporting of European Companies in the Transition to IFRS;
向国际财务报告准则过渡对欧洲企业财务报告的影响
On the Differences between Intellectual Capital Report and Traditional Financial Report
智力资本报告与传统财务报告的差异分析
FOCUS [Financial and Operations Combined Uniform Single Report]
财务经营综合报告［
interim financial performance report
财务执行情况临时报告