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- 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。
- Discussion on Several Problems of Combined Accounting Statement 对合并会计报表几个问题的探讨
- Peculiarities of Combined Accounting Statement Auditing 合并会计报表审计的特殊性
- This paper is divided into five chapters: The first chapter proposes the proposition of this paper at first, why study the accounting information quality characteristic of combined accounting statements. 第一章首先提出本文的论点,为什么研究合并报表的会计信息质量特征。
- International comparisons of combined accounting statement and enlightenment 合并会计报表差异的国际比较与启示
- Comparison of Combined Accounting Statement under New and Old Accounting Standards 合并会计报表的新旧会计准则比较
- On Offset Disposal of Interior Intangible Asset Transaction in Combined Accounting Statement 合并会计报表中内部无形资产交易的抵销处理
- A balance sheet is a type of accounting statement. 资产负债表是一种会计报表。
- combined accounting statement 合并会计报表
- For the subsidiary companies incorporated into a listed company's combined accounting statements, their provision of guaranty to other parties and the fund flow between themselves and the associated parties 纳入上市公司合并会计报表范围的子公司对外担保、与关联方之间进行的资金往来
- 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。
- combined accounting statements 合并会计报表
- 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。
- 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。
- In our country, the development of combined accounting is now lagging in phase and existing plenty of questions to be solved in both theory and practice. 我国合并会计的发展还相对滞后，理论上和实务上还存在相当多的问题尚待解决。
- 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。
