According to the existing shortcomings of financial accounting in effect, the necessity and feasibility of reforming report of financial accounting were discussed.
针对现行财务会计报告存在的不足，论述了变革财务会计报告的必要性和可行性。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
Growing studies suggest that accounting conservatism is the most important characteristic of financial report.
越来越多的研究表明，会计稳健性是财务报告最重要的特征。
The paper analyzes the great influence of the intelligence economy on the three factors of financial accounting report.
文中分析了知识经济对财务会计报告三因素产生的深刻影响。
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。
The financial industry has had to report billions in losses because of accounting rules.
由于财务准则，金融企业不得不披露上亿美元损失。
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。
This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards.
笔者从会计准则全球趋同背景出发，提出改进公司财务报告披露的三层框架模式设想。
The distortion of accounting information, the limitation of financial report and financial analysis target system can affect the validity of financial analysis and influence investment decision.
会计信息失真、财务报告及财务分析指标体系的局限性，会影响财务分析的有效性，从而影响投资决策。
The article analyses the component parts of financial accounting report in detail.
对企业的财务会计报告的组成部分进行了一一的详细分析。
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。
In case of alternation, it shall generally occur in the beginning of a new accounting year. This shall also be mentioned in the annual financial report.
如果有必要变更，一般应当自新的会计年度开始时变更，并在变更年度的会计报告中予以说明。
However, traditional accounting does NCT separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource.
传统会计没有单独核算人力资源成本和价值，财务报告也未披露人力资源方面的信息。
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。
Releasing accounting information besides financial report is the main channel for users of accounting report to understand comprehensively accounting body's financial information.
会计报告表外信息披露是会计报告使用者全面了解会计主体财务信息的重要渠道。
Owning to the specialty of financial derivatives, traditional accounting report can't meet the requirements for disclosure of financial derivatives either in terms of content or in means.
由于衍生金融工具的特殊性，使得传统会计报告无论是披露的内容还是披露的方式都无法适应衍生金融工具披露的要求。
Financial Report is a key document of the accounting work. It is also an accounting document of the greatest interest to relevant users of accounting information.
财务报告是会计工作的一个重要文件，也是会计信息的有关使用者最为关注的会计文件。
A financial report with rational target positioning can meet the needs of various users for the accounting information.
一份目标定位合理的财务报告可以有效地满足各类使用者对于会计信息使用的要求。
To improve the effectiveness of the financial report, the need to increase the disclosure of accounting information.
要提高财务报告内容的有效性，必须增加披露会计信息。
Financial management is a new idea and mode of management based on the Internet environment aiming to realize the uniform systems of accounting, report and management.
财务集中管理是基于网络环境下实现集团财务统一核算制度、统一报告制度和统一管理制度的一种新的管理理念和模式。
To improve the effectiveness of the financial report, we must focus on several aspects of the disclosure of accounting information.
提高财务报告内容的有效性，必须重点增加披露几个方面的会计信息。
From the perspective of information spread, the financial report model refers to the process in which accounting information is conveyed to those who need it.
从信息传播角度看，财务报告模式指会计信息安全的传递给信息需求者的过程。
Internal accounting control including the asset protection and ensure the authenticity and accounts and financial report about the integrity of the methods, procedures and organizational planning.
内部会计控制包括资产保护，确保账目和财务报告的真实性和完整性的方法有关，程序和组织规划。
Article 5 the financial statement included in the annual report of the Company must be audited by an accounting firm qualified for operating the related securities and futures business.
第五条公司年度报告中的财务报告必须经具有证券期货相关业务资格的会计师事务所审计。
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。
Shareholders have the right to view the minutes of Shareholders' Meeting and Company Financial & Accounting Report;
股东有权查阅股东会议记录和公司财务会计报告；
Shareholders have the right to view the minutes of Shareholders' Meeting and Company Financial & Accounting Report;
股东有权查阅股东会议记录和公司财务会计报告；
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