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。
The company that issues new stocks or bonds in accordance with the law shall also publish its financial accounting report.
依法发行新股或者公司债券的，还应当公告财务会计报告。
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。
The financial accounting report in the annual report must be audited by an accounting firm qualified to audit securities and futures business activities.
年度报告中的财务会计报告应当经具有证券、期货相关业务资格的会计师事务所审计。
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。
Article 8 Generally, the quarterly or monthly financial accounting report means the accounting statement only, which shall include the balance sheet and the profit statement at least.
第八条季度、月度财务会计报告通常仅指会计报表，会计报表至少应当包括资产负债表和利润表。
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。
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。
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。
A financial report includes accounting statements and notes and other information or data that shall be disclosed in financial reports.
财务会计报告包括会计报表及其附注和其他应当在财务会计报告中披露的相关信息和资料。
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。
Accounting tasks according to Chinese accounting law and ensure accurate and timely financial report including but not limited to GL management, payroll calculation, Group report making, Audit etc.
根据国内会计准则进行账务处理，确保报表的准确性和及时性，包括但不限于总帐管理，工资，编制集团财务报表，审计等业务；
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。
It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。
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。
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。
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。
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。
Since modern information technologies strongly assault traditional accounting modes, the traditional accounting goals under severe challenges exert a great influence upon the financial report.
现代信息技术强烈地冲击着传统会计模式，传统的会计目标受到了挑战，从而对财务报告也产生了重大影响。
This paper suggests that the accounting field should reconsider the accounting theory and liberate the accounting measurement conception and financial report pattern.
本文认为，会计界应该反思现有的会计理论，改变会计计量观念和财务报告模式。
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。
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。
Accounting earnings information is also the core which with the most rich information in financial report.
会计盈余信息又是财务报告中最富有信息含量的基核。
The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.
现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。
The present accounting system in university, due to adopting cash-basis accounting system, results in different accounts, inaccurate accounting items and nonstandard financial report.
现行高校会计制度由于采用收付实现制而导致账实不符，且会计科目不准确、财务报告不规范。
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