Based on the disadvantages of traditional enterprise financial accounting report in the new environment and limited analysis, the development trend of the enterprise financial accounting report.
文章通过对新环境下传统的企业财务会计报告存在的弊端及局限性的分析,阐述企业财务会计报告的发展趋势。
Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose.
企业会计报表应该真实、公允地反映企业的经营成果,但实际生活中,企业管理层也会为了某种目的而进行利润操纵。
Combined report is a kind of report which reflects financial state and business result of whole enterprise group by considering the enterprise group as a unique accounting main part.
合并报表是将企业集团视为单一会计主体,从企业集团的整体出发,反映整个企业集团的财务状况和经营成果的报表。
In the preparation of the annual financial accounting report, the enterprise shall, in accordance with the following provisions, comprehensively check the assets and verify the debts.
企业在编制年度财务会计报告前,应当按照下列规定,全面清查资产、核实债务。
By analysis of merging accounting report forms information, the enterprise financial decision and the deep problems of financial control are brought to light.
通过对合并会计报表信息的分析,揭示企业集团财务决策和财务控制的深层问题。
Article 4 No organization or individual may instigate, instruct or force an enterprise to compile and tender a financial accounting report which is false or conceals any important fact.
第四条任何组织或者个人不得授意、指使、强令企业编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。
The annual financial report offered by the enterprise to the outsiders shall be audited by an accounting firm under law.
企业对外提供的年度财务会计报告,应当依法经过会计师事务所审计。
The annual financial report offered by the enterprise to the outsiders shall be audited by an accounting firm under law.
企业对外提供的年度财务会计报告,应当依法经过会计师事务所审计。
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