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- A balance sheet is a type of accounting statement. 资产负债表是一种会计报表。
- Improving audit quality may increase the credibility of the accounting statement. 提高审计质量可以增加会计报表的可信度。
- A balance sheet is an accounting statement that reflects the fi-nancial position of an enterprise at a specific date. 资产负债表是反映企业某一特定日期财务状况的报表。
- Do you send out account statements? 你们发送帐户对帐单吗?
- We do not send out regular account statements. 我们不发送帐户对帐单。
- Accounting Statement isn’t able to demonstrate financial position and operation result authentically and dependably. 它将会导致企业利润虚增,会计报表无法真实、可靠地反映企业财务状况和经营成果。
- Article 46 An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period. 第四十六条利润表是指反映企业在一定会计期间的经营成果的会计报表。
- Secondly, divide three chapters to study on the question of consolidating the accounting statement, offer the reasons and suggestions of improving. 其次,就合并会计报表存在的问题分三章予以研究,并指出问题所在,提出改进建议。
- Invested capital, capital reserve, surplus reserve and undis-tributed profit shall be shown by items in accounting statement. 投入资本,资本公积金、盈余公积金和未分配利润的各个项目,应当在会计报表中分列列示。
- Prepaid expenses shall be amortized according to period bene-fiting, and the balance shall be shown separately in accounting statement. 待摊费用应当按收益期分摊,未摊销余额在会计报表中应当单独列示。
- The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year. 上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%25。
- This presentation will analyse the motivation of state-owned enterprises' whitewashing accounting statement and how to discern and put it in order. 摘要本文就国有企业粉饰会计报表的动机以及有关方面如何识别及治理这种粉饰问题作简要的分析。
- Prepaid expenses shall be amortized according to period benefiting, and the balance shall be shown separately in accounting statement. 待摊费用应当按受益期分摊,未摊销余额在会计报表中应当单独列示。
- How to reflect and eliminate the effects of inflation on amalgamation accounting statement is one of the puzzles of the multinational accounting. 如何反映和消除合并报表中的通货膨胀的综合影响成为理论界和实务界面临的一大难题。
- Cancel my/our Online Statement service subscription and send to my/our account statement to my/our mailing address. 本人/吾等現取消電子結單服務;請郵寄本人/吾等之結單到本人/吾等之通訊地址.
- The person in charge of the unit shall guarantee the truthfulness and the completeness of the financial accounting statement. 单位负责人应当保证财务会计报告真实、完整。
- A cash flow statement is an accounting statement that reflects the condition of cash receipts and cash disbursements of an enterprise during a cerlain accounting period. 现金流量表是反映企业一定会计期间现金收支情况的会计报表。
- No unit or person may forge or alter any accounting documents, account book or other accounting material, or submit any false financial accounting statement. 任何单位和个人不得伪造、变造会计凭证、会计帐簿及其他会计资料,不得提供虚假的财务会计报告。
- Article 47 A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period. 第四十七条现金流量表是指反映企业在一定会计期间的现金和现金等价物流入和流出的会计报表。
- Article 59 An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period, as well as their distribution. 第五十九条损益表是反映企业在一定期间的经营成果及其分配情况的报表。