Both the income statements and balance sheets of insurers can be minefields.
保险公司的资产负债表和利润表都有可能是雷区。
The rich focus on their asset columns while everyone else focuses on their income statements.
富人关心的焦点是他们的资产而其他人关心的则是他们的收入。
Compare and contrast income statements prepared for managerial use and those prepared for external reporting.
比较并对照用管理目的与用于外部报表的损益表。
The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices.
不当地编制损益表以取悦投资者及提高股价。
Rating cuts also affect income statements, by pushing Banks to acknowledge that losses which they had classified as temporary are now permanent.
评级下跌也影响银行的利润表，因为之前归入临时的损失现在成为了永久性损失。
Statistical data such as income statements, balance sheets and loan statistics are prepared and approved for release by the Office of the Controller.
类似损益表、资产负债表以及贷款统计报表这样的统计数据都需要由财务管理办公室准备及审核。
These gave banks more freedom to use models to value illiquid assets and more flexibility in recognising losses on long-term assets in their income statements.
这些修改使得银行在使用模型评估非流动资方面用有更大的自由，同时使得它们确认收益表中长期资产损失时更为灵活。
These gave Banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statements.
这些修改使得银行在使用模型评估非流动资方面用有更大的自由，同时使得它们确认收益表中长期资产损失时更为灵活。
Bidders shall provide the audited financial statements in recent three years (since Jan 2013), including balance sheets, income statements and cash flow statements.
6投标人须提供最近3年(2013年1月起)经审计的财务报表，包括资产负债表、损益表、现金流量表。
Because cash flow can be positive while profitability is negative, investors should analyze income statements as well as cash flow statements, not just one or the other.
现金流量表提供这个信息，我们要看一看到底什么是现金流以及如何解读现金流量表。
The balance sheets show the financial position of the company at discrete points in time, and the income statements explain the changes that have taken place between those points.
资产负债表显示企业某一断点的财务状况，利润表正是解释在这些断点之间发生了什么。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。
Course includes principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements.
课程内容包括原则和资产负债表的估价，收入计量，财务披露和现金流量分析的标准，编制和连接这些声明的使用。
This assumption is very important because it assists users of financial statements in interpreting changes in financial position and changes in net income.
这个假设很重要，因为它帮助财务报表的使用者解释财务状况的变化以及净收益的变化。
The manager also keeps records of income and outlays and works with the owner's accountant in preparing annual financial statements and tax returns .
物业经理也要保留收益和费用的记录，和在准备年度财政陈述和退税时和业主的会计协同工作。
There are three basic financial statements which are the end products of financial accounting: Balance Sheet, Income statement and the statement of Cash Flows.
财务会计的最终产品是三种基本报表：资产负债表、收益表和现金流量表。
A reporting entity presents financial statements that consolidate its assets, liabilities, equity, income, expenses and cash flows with those of the entities that it controls.
一个报告实体呈报：合并了自身的及其控制的实体的资产，负债，收入，费用和现金流的财务报表。
The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income.
本次修订要求将财务报表信息以共同的特征为基础进行合并，并引入综合收益表。
The controller needs an accounting system to prepare financial statements required by investors and lenders and income and payroll tax returns required by state and federal agencies.
控制器需要一个会计系统借着投资者和出借人和收入准备必需的财务报表和准备必需的被状态和联邦的代理薪资帐册退税。
Outputs are the reports used for decision making, including the financial statements (income statement, balance sheet).
输出是用于决策者的报告，包括财务报表（收入报表，资产负债表）。
It is a common occurrence that businesses do not record all of their income on their financial statements.
这是一个普遍的现象，企业不记录所有的收入在其财务报表。
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 principal financial statements of a corporation are the balance sheet, the income statement, and the statement of cash flows.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。
Thus a business that USES an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that USES straight-line.
因此，财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。
Causes income tax expense reported in financial statements to be in logical relationship to accounting income.
该项分配使得财务报表上所列示的所得税费用与会计所得之间具有逻辑上的关系。
Causes income tax expense reported in financial statements to be in logical relationship to accounting income.
该项分配使得财务报表上所列示的所得税费用与会计所得之间具有逻辑上的关系。
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