Business is all about deploying cash and bringing it back in, so cash is at the heart of any business, and any financial statement.
经营公司的过程就是投入现金并把它们收回来的过程，所以，现金是任何生意的核心。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。
The concept of profit quality is very important in the financial statement analysis of the listed securities companies.
利润质量这一概念，在上市公司财务会计报告分析中十分重要。
The making of combined financial statement should be based on the valid theory.
编制合并会计报表要以一定的理论为依据。
The horizontal analysis is the study on percentage changes in financial statement items.
水平分析是对财务报表项目的百分比变化的研究。
Elements of financial statement of business enterprises and its recognition and measurement;
企业财务报表要素及其确认与计量；财务报表的列报与披露。
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。
Consistency is intended to make financial statement of a given company comparable from year to year.
一贯性使得公司各年的财务报表可以进行比较。
The cash-flow statement helps financial statement users predict the future cash flows of the entity.
现金流量表帮助财务报表使用者预期企业的未来现金流动。
Creditors use financial statement analysis to know the safety of principal and the timeliness of interest.
债权人将利用财务报表分析来了解本金的安全性和利息的及时性。
A financial statement should faithfully represent the financial status and operating results of an enterprise.
财务报表应忠实的表达企业的财务状况与经营结果。
Thus, risk of material misstatements at the financial statement level usually arises from weak control environment.
因此，财务报表层次的重大错报风险通常源自于薄弱的控制环境。
Financial details of the family management design: design of a family financial statement for the management system.
家庭财务明细管理设计内容：设计一个家庭财务明细管理系统。
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。
This article chooses financial statement as the starting point, USES major-elements analysis to study accounting risk.
本文从上市公司的财务报表出发，利用主成分分析的方法研究财务风险。
The authenticity of Combined financial statement will be influenced by the authenticity of individual financial statements.
合并会计报表的真实性受到个别会计报表信息真实性的影响。
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。
General Ledger The formal listing of journal accounts in a business used for financial statement preparation and tax filing.
普通分类账企业中日记账的正式目录，用于财务报表和纳税申报。
Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.
购买法和权益集合法对企业合并的财务状况和损益有着不同的影响。
A financial statement that shows all the assets, liabilities, and operating accounts of a parent company and its subsidiaries.
显示母公司及其下属公司的所有资产、负债、以及帐户情况的财务报表。
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。
Check and Compile financial information to system , monthly account balance reconciliation and closing, make financial statement ;
检查和录入财务数据，每月科目余额核对，结账处理，编制会计报表。
An item which is not significant enough to influence the decisions of users of financial statement is considered to be not material.
对财务报表使用者做出决策没有重要影响的项目是不重要的。
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。
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。
The course is primarily aimed at financial statement preparers and users, and accountancy students with some previous knowledge of IFRS.
本课程主要面向财务报表编制者和使用者，以及具备国际财务报告准则初步知识的会计学学生。
Analysis of financial statement must be carried out prior to this interview since financial statements may present many significant anomalies.
财务报表的分析必须在本访谈之前进行，因为财务报表可能出现许多重大异常。
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。
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。
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