Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.
在国际会计界，制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念，已经深入人心。
This course Financial Statement Analysis and Practical business Applications focuses on the application of accounting tools for business decision-making.
本课程财务报表分析和实际业务应用的重点是会计工具，为商业决策方面的应用。
Article 58 a balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
第五十八条资产负债表是反映企业在某一特定日期财务状况的报表。
A financial accounting statement shall be composed of the accounting statement, notes to the accounting statement and explanations on financial conditions.
财务会计报告由会计报表、会计报表附注和财务情况说明书组成。
A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.
资产负债表是指反映企业在某一特定日期的财务状况的会计报表。
Consolidated accounting statement is one of the difficult problems in financial accounting field.
合并会计报表问题是当前财务会计的难题之一。
Accounting exposures will arise along with the combination of financial statement between parent company and its subsidiary.
在国际经营中，跨国公司母、子公司的财务报表合并将产生会计风险。
The index of income is the accounting information that financial statement users especially investors care about most.
收益指标是财务报表使用者特别是投资人最为关心的会计信息。
Cash flow statement is the important financial statement of enterprise, it can provide accurate cash flow information for various accounting statement user.
现金流量表，是企业重要的财务报表，它能为各类会计报表使用者提供准确的现金流量信息。
Statement of changes in financial position is a financial statement showing the sources and uses of working capital during the accounting period.
财务状况变动表是表示在会计期间营运资本的来源以及使用情况的财务报表。
Meanwhile, it will, to a large extent, result in a change in financial statement, which, in turn, will bring about changes in the means and phenomenon of accounting fraud.
同时，也可能在很大程度上改变财务报表数据，甚至出现新的财务操纵手法和现象。
In the era of knowledge economy, it is necessary and possible to bring human resources into financial statement accounting system.
知识经济时代，将人力资源纳入财务报告核算体系具有其必要性和可能性。
A financial statement is a set of data, which will be organised according to accounting standards.
财务报表是根据会计准则而构成的一组数据。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
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。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
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。
Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region.
法是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。
Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.
在新准则体系下，财务报告的组成内容由资产负债表、利润表、现金流量表、所有者权益变动表及附注组成。
Under the system of new accounting guidelines, financial reports consist of the balance sheet, income statement, cash flow statement, Statement of stockholders and statements of notes.
在新准则体系下，财务报告的组成内容由资产负债表、利润表、现金流量表、所有者权益变动表及附注组成。
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