Compiling method for annotations of accounting statement in small and medium-sized enterprises;
中小企业会计报表附注的编制
Several Points for Attention in the Teaching of Accounting Statement;
会计报表教学中应注意的几个问题
Facing so many lenders,the bank can scientifically analyze and judge the enterprise s debt paying ability through enterprise s accounting statements so as to decide whether provide a loan.
市场经济的发展把银行推向市场 ,面对众多的贷款者 ,银行可通过企业的会计报表资料运用科学计算方法分析判断企业的偿贷能力 ,决定是否给予贷
This article discusses the influence of accounting statements on the quality of accounting information from the following six aspects: the subjectivity, the incompleteness and insufficiency of the accounting statements, traditional costing methods, the alternatives of accounting procedures and methods, the changes in price and the out-of-date disclosure of the accounting statements.
针对现行会计报表的特点,分别从会计报表的主观性、会计报表内容不完整不充分性、传统成本计算方法、会计处理程序和方法的可选择性、物价变动因素、会计报表披露不及时性等六个方面分析会计报表对会计质量的影响。
This article gives the definition of the decoration of accounting statement, analizes the various motivations of the accounting statement according to contents of the accounting statements.
文章从企业会计报表的涵义入手 ,从现实情况引出了会计报表粉饰的涵义 ,分析了会计报表粉饰的各种动机 ,最后文章提出了会计报表粉饰防范的几点建
On correlation of accounting report of hospitals;
医院会计报表的相关性问题
Discussion on the influences of explanatory note of accounting report on financial analysis;
会计报表附注对财务分析的影响
The audit of company s accounting report;
企业年度会计报表审计研究
Understanding on making explanatory notes of financial statement;
对编制会计报表附注的认识
The paper also discusses the items on taxing in financial statements for enterprises and analyzes the status disclosed.
根据企业税收在企业会计中的反映内容，说明企业税收对企业资产、经营成果以及现金流量的影响，阐明企业纳税在会计报表中揭示的内容，并就其揭示情况加以分析。
Editing of financial statement divide into articulated concept and non-articulated concept.
会计报表的编制分为环接观念与非环接观念。
Furthermore the idea of improving the current financial report system is put froward in order that the information about assets quality will be disclosed sufficiently to the stakeholders.
通过采用文献分析等方法探索资产质量信息披露应包含的主要内容,进而提出对现行会计报表进行改进的思路,以向各方利益相关者充分披露关于资产质量方面的会计信息。
That is its main content: the features that fraud auditing is different from general-purpose financial statements auditing;the organic combination between fraud auditing and general-purpose financial statement auditing;the main way of fraud auditing; the main content of fraud auditing.
文章从舞弊审计的主要特点、舞弊审计应与一般会计报表审计有机结合、舞弊审计的主要方法、舞弊审计的侧重内容等 4方面 ,对如何实施舞弊审计进行了研究和探讨。
counting statements
会计报表的编制方法
The Comparison Studies on Consolidated Financial Statement and Other Financial Statement;
合并会计报表与其他会计报表的比较研究
If accounting statements are prepared in foreign currencies, accounting statements in which the foreign currencies are converted into Renminbi( RMB) shall be prepared at the same time.
以外币编报会计报表的，应当同时编报外折合为人民币的会计报表。
Discussion on Accounting Teaching Contents of Accounting Statement Channel;
会计报表导入式会计教学内容的探讨
The Impact of Accounting Statement s “Structure” View on Accounting Informanion;
会计报表“结构”观对会计信息的影响
Copies of a joint venture's annual accounting statements shall be sent to the original examining and approving agency.
年度会计报表应抄报原审批机构。
Accounting statements shall at least comprise a balance sheet, an income statement and a cash flow statement.
会计报表至少应当包括资产负债表、利润表、现金流量表等报表。
The Proposals of Getting Over Existing Prblems in Auditing Finacial Statement;
会计报表审计存在的问题及改进建议
The Application of the Importance in the Report Form of the Accounting Statement and auditing Report Form;
重要性水平在会计报表审计中的运用
The Use of Excel in The Design of Accounting Statement System;
用EXCEL设计会计报表系统软件
A Comment on the Relationship between Important Principle and Authenticity Audit of Accounting Statement;
论重要性原则与会计报表真实性审计
Independense,s analysis of social audit in financial statement audit;
社会审计在会计报表审计方面的独立性分析
The Discussion of CPA Audit of State owned Enterprise Annual Account;
国有企业年度会计报表注册会计师审计探讨
A Primary Analysis on the Certified Accountants Auditing Responsibility Scope for the Accounting Statements;
注册会计师会计报表审计责任范围浅探
The company's financial statements shall include the following accounting statements and schedules:
财务会计报告应当包括下列财务会计报表及附属明细表:
Spreadsheet: A software package designed to perform financial calculations.
试算表:编制会计报表或财务计算的电脑程式。
The accounting statements of the Company shall be audited by a certificate public accountant registered in China.
公司会计报表应由中国注册会计师审核。
On Accounting Treatment Methods and Reasons about Excess Deficit in Consolidated Accounting Statement;
刍议合并会计报表中对超额亏损的会计处理